<ARTICLE> UT
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS FILED ON FORM 10-Q FOR THE NINE-MONTH PERIOD
ENDED SEPTEMBER 30, 1997 FOR SIERRA PACIFIC POWER COMPANY AND IS QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               SEP-30-1997
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    1,589,781
<OTHER-PROPERTY-AND-INVEST>                     22,847
<TOTAL-CURRENT-ASSETS>                         115,027
<TOTAL-DEFERRED-CHARGES>                       151,108
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               1,878,763
<COMMON>                                             4
<CAPITAL-SURPLUS-PAID-IN>                      536,434
<RETAINED-EARNINGS>                             91,193
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 627,631
<PREFERRED-MANDATORY>                           48,500
<PREFERRED>                                     73,115
<LONG-TERM-DEBT-NET>                           606,992
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                  66,000
<LONG-TERM-DEBT-CURRENT-PORT>                      452
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                          0
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 456,073
<TOT-CAPITALIZATION-AND-LIAB>                1,878,763
<GROSS-OPERATING-REVENUE>                      486,458
<INCOME-TAX-EXPENSE>                            34,706
<OTHER-OPERATING-EXPENSES>                     363,630
<TOTAL-OPERATING-EXPENSES>                     398,336
<OPERATING-INCOME-LOSS>                         88,122
<OTHER-INCOME-NET>                               5,423
<INCOME-BEFORE-INTEREST-EXPEN>                  93,545
<TOTAL-INTEREST-EXPENSE>                        29,580
<NET-INCOME>                                    63,965
<PREFERRED-STOCK-DIVIDENDS>                      7,222
<EARNINGS-AVAILABLE-FOR-COMM>                   56,743
<COMMON-STOCK-DIVIDENDS>                        54,000
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         116,064
<EPS-PRIMARY>                                        0<F1>
<EPS-DILUTED>                                        0<F1>
<FN>
<F1>SIERRA PACIFIC POWER COMPANY IS A WHOLLY OWNED SUBSIDIARY OF SIERRA PACIFIC
RESOURCES AND, AS SUCH, ITS COMMON STOCK IS NOT PUBLICALLY TRADED. SPPC DOES
NOT REPORT EPS INFORMATION.
</FN>