<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from Southwest
Gas Corporation's Form 10-Q for the quarter ended September 30, 1997 and is
qualified in its entirety before reference to such financial statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               SEP-30-1997
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    1,339,108
<OTHER-PROPERTY-AND-INVEST>                     70,764
<TOTAL-CURRENT-ASSETS>                         214,917
<TOTAL-DEFERRED-CHARGES>                        54,299
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               1,679,088
<COMMON>                                        28,853
<CAPITAL-SURPLUS-PAID-IN>                      357,404
<RETAINED-EARNINGS>                           (21,429)
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 364,828
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<LONG-TERM-DEBT-NET>                           778,942
<SHORT-TERM-NOTES>                             109,000
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                    6,123
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                          0
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 420,195<F1>
<TOT-CAPITALIZATION-AND-LIAB>                1,679,088
<GROSS-OPERATING-REVENUE>                      500,867
<INCOME-TAX-EXPENSE>                           (3,926)
<OTHER-OPERATING-EXPENSES>                     460,582
<TOTAL-OPERATING-EXPENSES>                     460,582
<OPERATING-INCOME-LOSS>                         40,285
<OTHER-INCOME-NET>                             (4,715)<F2>
<INCOME-BEFORE-INTEREST-EXPEN>                  35,570
<TOTAL-INTEREST-EXPENSE>                        46,362
<NET-INCOME>                                   (6,866)
<PREFERRED-STOCK-DIVIDENDS>                          0
<EARNINGS-AVAILABLE-FOR-COMM>                  (6,866)
<COMMON-STOCK-DIVIDENDS>                        16,583
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                          36,357
<EPS-PRIMARY>                                   (0.25)
<EPS-DILUTED>                                   (0.25)
<FN>
<F1>Includes: trust originated preferred securities of $60,000, current
liabilities, net of current long-term debt, maturities and short-term debt of
$155,355, and deferred income taxes and other credits of $204,840.
<F2>Includes distributions related to trust originated preferred securities of
$4,106.
</FN>