Exhibit 18 





July 31, 1995




SCANA Corporation
1426 Main Street
Columbia, South Carolina

Dear Sirs:

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 June 30, 1995, of the facts
relating to the change in the method of accounting for oil and gas
operations from the successful efforts method to the full cost
method.  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, 1994.  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, 1994.


Yours truly,


s/DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP




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