Exhibit 15
                                                                             









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 periods ended March 31, 1996 and 1995, as
indicated in our report dated May 3, 1996, 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, 1996, 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
May 10, 1996