Exhibit 23
                                                                   
INDEPENDENT AUDITORS' CONSENT 
                                                                   
We  consent  to  the  incorporation by reference in  Post-Effective
Amendment  No. 1 to Registration Statement No. 33-55732  of  Tucson
Electric  Power Company and Subsidiaries (the Company) on Form  S-3
and  in Registration Statements No. 33-56523, No. 33-57233, and No.
33-57231 of the Company on Form S-8 of our report dated January 29,
1996,  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,
appearing in this Annual Report on Form 10-K of the Company for the
year ended December 31, 1995.


DELOITTE & TOUCHE LLP

Tucson, Arizona
March 5, 1996