<ARTICLE> UT
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM PACIFICORP'S MARCH 31, 1996 FORM 10-Q AND IS QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS
</LEGEND>
<RESTATED>
<CIK> 0000075594
<NAME> PACIFICORP
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               MAR-31-1996
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      8485300
<OTHER-PROPERTY-AND-INVEST>                    2480500
<TOTAL-CURRENT-ASSETS>                          913700
<TOTAL-DEFERRED-CHARGES>                        304100
<OTHER-ASSETS>                                 1911000
<TOTAL-ASSETS>                                14094600
<COMMON>                                       3186600
<CAPITAL-SURPLUS-PAID-IN>                            0
<RETAINED-EARNINGS>                             674200
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 3860800
<PREFERRED-MANDATORY>                           311500
<PREFERRED>                                     219000
<LONG-TERM-DEBT-NET>                           4845600
<SHORT-TERM-NOTES>                              181900
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                  632200
<LONG-TERM-DEBT-CURRENT-PORT>                   234400
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                      25400
<LEASES-CURRENT>                                  1400
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 3782400
<TOT-CAPITALIZATION-AND-LIAB>                 14094600
<GROSS-OPERATING-REVENUE>                      1002600
<INCOME-TAX-EXPENSE>                             74900
<OTHER-OPERATING-EXPENSES>                      690300
<TOTAL-OPERATING-EXPENSES>                      765200
<OPERATING-INCOME-LOSS>                         237400
<OTHER-INCOME-NET>                               10100
<INCOME-BEFORE-INTEREST-EXPEN>                  247500
<TOTAL-INTEREST-EXPENSE>                        117600
<NET-INCOME>                                    129900
<PREFERRED-STOCK-DIVIDENDS>                       9000
<EARNINGS-AVAILABLE-FOR-COMM>                   120900
<COMMON-STOCK-DIVIDENDS>                         76700
<TOTAL-INTEREST-ON-BONDS>                       214800
<CASH-FLOW-OPERATIONS>                          366300
<EPS-PRIMARY>                                      .42
<EPS-DILUTED>                                      .42