<ARTICLE> OPUR1
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE COMPANY'S
FINANCIAL RECORDS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               SEP-30-1998
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    1,644,983
<OTHER-PROPERTY-AND-INVEST>                     31,381
<TOTAL-CURRENT-ASSETS>                         138,516
<TOTAL-DEFERRED-CHARGES>                       146,264
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               1,961,144
<COMMON>                                             4
<CAPITAL-SURPLUS-PAID-IN>                      555,434
<RETAINED-EARNINGS>                             97,674
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 653,112
<PREFERRED-MANDATORY>                           48,500
<PREFERRED>                                     73,115
<LONG-TERM-DEBT-NET>                           601,562
<SHORT-TERM-NOTES>                             100,000
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                      466
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                          0
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 484,389
<TOT-CAPITALIZATION-AND-LIAB>                1,961,144
<GROSS-OPERATING-REVENUE>                      539,311
<INCOME-TAX-EXPENSE>                            32,486
<OTHER-OPERATING-EXPENSES>                     412,753
<TOTAL-OPERATING-EXPENSES>                     445,239
<OPERATING-INCOME-LOSS>                         94,072
<OTHER-INCOME-NET>                               3,208
<INCOME-BEFORE-INTEREST-EXPEN>                  97,280
<TOTAL-INTEREST-EXPENSE>                        29,502
<NET-INCOME>                                    67,778
<PREFERRED-STOCK-DIVIDENDS>                      4,094
<EARNINGS-AVAILABLE-FOR-COMM>                   60,556
<COMMON-STOCK-DIVIDENDS>                        57,000
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         128,112
<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 PUBLICLY TRADED. SPPC DOES NOT
REPORT EPS INFORMATION.
</FN>