Exhibit 15
                                                              






November 7, 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 three-month and nine-month periods ended September 30,
1995 and 1994, as indicated in our report dated October 31,
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 September 30, 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