<ARTICLE> UT
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM PACIFICORP'S FORM 10-Q DATED SEPTEMBER 30, 1996 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<RESTATED>
<CIK> 0000075594
<NAME> PACIFICORP
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               SEP-30-1996
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      8704200
<OTHER-PROPERTY-AND-INVEST>                    2674500
<TOTAL-CURRENT-ASSETS>                         1007400
<TOTAL-DEFERRED-CHARGES>                        340900
<OTHER-ASSETS>                                 1920500
<TOTAL-ASSETS>                                14647500
<COMMON>                                       3223400
<CAPITAL-SURPLUS-PAID-IN>                            0
<RETAINED-EARNINGS>                             735200
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 3958600
<PREFERRED-MANDATORY>                           178000
<PREFERRED>                                     135500
<LONG-TERM-DEBT-NET>                           5171500
<SHORT-TERM-NOTES>                              176900
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                  637600
<LONG-TERM-DEBT-CURRENT-PORT>                   212100
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                      24900
<LEASES-CURRENT>                                  1300
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 4151100
<TOT-CAPITALIZATION-AND-LIAB>                 14647500
<GROSS-OPERATING-REVENUE>                      3113500
<INCOME-TAX-EXPENSE>                            208800
<OTHER-OPERATING-EXPENSES>                     2206000
<TOTAL-OPERATING-EXPENSES>                     2414800
<OPERATING-INCOME-LOSS>                         698700
<OTHER-INCOME-NET>                               18300
<INCOME-BEFORE-INTEREST-EXPEN>                  717000
<TOTAL-INTEREST-EXPENSE>                        345000
<NET-INCOME>                                    372000
<PREFERRED-STOCK-DIVIDENDS>                      24300
<EARNINGS-AVAILABLE-FOR-COMM>                   347700
<COMMON-STOCK-DIVIDENDS>                        235500
<TOTAL-INTEREST-ON-BONDS>                       218100
<CASH-FLOW-OPERATIONS>                          848800
<EPS-PRIMARY>                                     1.19
<EPS-DILUTED>                                     1.19