<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>