<ARTICLE> UT
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM PACIFICORP'S FORM 10-Q DATED JUNE 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>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               JUN-30-1996
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      8513800
<OTHER-PROPERTY-AND-INVEST>                    2479800
<TOTAL-CURRENT-ASSETS>                         1006800
<TOTAL-DEFERRED-CHARGES>                        298900
<OTHER-ASSETS>                                 1921500
<TOTAL-ASSETS>                                14220800
<COMMON>                                       3207000
<CAPITAL-SURPLUS-PAID-IN>                            0
<RETAINED-EARNINGS>                             685000
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 3892000
<PREFERRED-MANDATORY>                           311500
<PREFERRED>                                     219000
<LONG-TERM-DEBT-NET>                           5052000
<SHORT-TERM-NOTES>                              103900
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                  375800
<LONG-TERM-DEBT-CURRENT-PORT>                   272400
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                      25300
<LEASES-CURRENT>                                   700
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 3968200
<TOT-CAPITALIZATION-AND-LIAB>                 14220800
<GROSS-OPERATING-REVENUE>                      1979000
<INCOME-TAX-EXPENSE>                            125400
<OTHER-OPERATING-EXPENSES>                     1410400
<TOTAL-OPERATING-EXPENSES>                     1535800
<OPERATING-INCOME-LOSS>                         443200
<OTHER-INCOME-NET>                               13400
<INCOME-BEFORE-INTEREST-EXPEN>                  456600
<TOTAL-INTEREST-EXPENSE>                        227500
<NET-INCOME>                                    229100
<PREFERRED-STOCK-DIVIDENDS>                      18000
<EARNINGS-AVAILABLE-FOR-COMM>                   211100
<COMMON-STOCK-DIVIDENDS>                        156000
<TOTAL-INTEREST-ON-BONDS>                       216700
<CASH-FLOW-OPERATIONS>                          564300
<EPS-PRIMARY>                                      .73
<EPS-DILUTED>                                      .73