Exhibit 18.01


                              Deloitte & Touche LLP
                                    Suite 820
                                1426 Main Street
                                P. O. Drawer 7128
                         Columbia, South Carolina 29202



May 12, 2000



SCANA Corporation
1426 Main Street
Columbia, South Carolina  29201

Dear Sirs/Madams:

At your request, we have read the description  included in your Quarterly Report
on Form 10-Q to the  Securities  and Exchange  Commission  for the quarter ended
March 31,  2000,  of the facts  relating to the change in  accounting  method to
record an estimate of unbilled  revenues for  electricity  and gas delivered but
not yet  billed.  We  believe,  on the basis of the facts so set forth and other
information  furnished to us by appropriate  officials of the Company,  that the
accounting  change  described in your Form 10-Q is to an alternative  accounting
principle that is preferable under the circumstances.

We have not audited any consolidated  financial  statements of SCANA Corporation
and its consolidated subsidiaries as of any date or for any period subsequent to
December 31, 1999.  Therefore,  we are unable to express, and we do not express,
an  opinion  on the facts set forth in the  above-mentioned  Form  10-Q,  on the
related  information  furnished to us by  officials  of the  Company,  or on the
financial  position,  results of operations,  or cash flows of SCANA Corporation
and its consolidated subsidiaries as of any date or for any period subsequent to
December 31, 1999.

Yours truly,


s/Deloitte & Touche LLP
Deloitte & Touche LLP