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, 1997 and 1996, as
indicated in our report dated May 2, 1997; 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, 1997, 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 12, 1997