<ARTICLE> UT
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM PACIFICORP'S SEPTEMBER 30, 1995 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>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               SEP-30-1995
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      8377300
<OTHER-PROPERTY-AND-INVEST>                     716300
<TOTAL-CURRENT-ASSETS>                          734000
<TOTAL-DEFERRED-CHARGES>                        214700
<OTHER-ASSETS>                                 1912700
<TOTAL-ASSETS>                                11955000
<COMMON>                                       2995700
<CAPITAL-SURPLUS-PAID-IN>                            0
<RETAINED-EARNINGS>                             591100
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 3586800
<PREFERRED-MANDATORY>                           367400
<PREFERRED>                                     219000
<LONG-TERM-DEBT-NET>                           3680300
<SHORT-TERM-NOTES>                               91900
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                  349200
<LONG-TERM-DEBT-CURRENT-PORT>                   239600
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                      26900
<LEASES-CURRENT>                                  1700
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 3392200
<TOT-CAPITALIZATION-AND-LIAB>                 11955000
<GROSS-OPERATING-REVENUE>                      2522100
<INCOME-TAX-EXPENSE>                            175100
<OTHER-OPERATING-EXPENSES>                     1748800
<TOTAL-OPERATING-EXPENSES>                     1923900
<OPERATING-INCOME-LOSS>                         598200
<OTHER-INCOME-NET>                               61300
<INCOME-BEFORE-INTEREST-EXPEN>                  659500
<TOTAL-INTEREST-EXPENSE>                        282200
<NET-INCOME>                                    377300
<PREFERRED-STOCK-DIVIDENDS>                      30400
<EARNINGS-AVAILABLE-FOR-COMM>                   346900
<COMMON-STOCK-DIVIDENDS>                        230300
<TOTAL-INTEREST-ON-BONDS>                       213100
<CASH-FLOW-OPERATIONS>                          704100
<EPS-PRIMARY>                                     1.22
<EPS-DILUTED>                                     1.22