Exhibit 15(b)
                                                               
                                                               



UniSource Energy Corporation
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 UniSource Energy
Corporation and subsidiaries (the Company) and Tucson Electric
Power Company and subsidiaries (TEP) for the three-month and 
nine-month periods ended September 30, 1997 as indicated in our 
report dated February 23, 1998; because we did not perform an 
audit, we expressed no opinion on that information.

We are aware that our report referred to above, which was
included in your Quarterly Reports on Form 10-Q for the
quarter ended September 30, 1998, is incorporated by reference in
Post-Effective Amendment No. 1 to Registration Statement No. 33-
55732 of TEP on Form S-3, Registration No. 333-31043 if the 
Company on Form S-3, Registration Statement No. 333-60809 of the
Company on Form S-4, and Registration Statement No. 333-43765,
No. 333-43767, No. 333-43769, No. 333-53309, No. 333-53333
and No. 333-53337 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 Statements 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
November 10, 1998