Exhibit 15
                                                                                






May 11, 1995



Tucson Electric Power Company
220 West Sixth Street
Tucson, Arizona  85701

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Tucson Electric Power Company and subsidiaries (the Company) for
the periods ended March 31, 1995 and 1994, as indicated in our report dated
May 8, 1995 (which included an explanatory paragraph relating to the timing of
the recovery of the costs associated with 37.5% of Springerville Unit 2 which
cannot presently be determined); because we did not perform an audit, we
expressed no opinion on that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended March 31, 1995, is
incorporated by reference in Post-Effective Amendment No. 1 to Registration
Statement No. 33-55732 of the Company on Form S-3, Registration Statement
No. 33-58173 of UniSource Energy Corporation on Form S-4, and Registration
Statements No. 33-56523, No. 33-57233 and No. 33-57231 of the Company on
Form S-8.

We are also aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.


DELOITTE & TOUCHE LLP
Tucson, Arizona