<ARTICLE> UT
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM PACIFICORP'S FORM 10Q FOR THE PERIOD ENDING MARCH 31, 1995
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-31-1995
<PERIOD-END>                               MAR-31-1995
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      8425000
<OTHER-PROPERTY-AND-INVEST>                     668300
<TOTAL-CURRENT-ASSETS>                          809300
<TOTAL-DEFERRED-CHARGES>                        188800
<OTHER-ASSETS>                                 1932700
<TOTAL-ASSETS>                                12024100
<COMMON>                                       2988700
<CAPITAL-SURPLUS-PAID-IN>                            0
<RETAINED-EARNINGS>                             502200
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 3490900
<PREFERRED-MANDATORY>                           367400
<PREFERRED>                                     219000
<LONG-TERM-DEBT-NET>                           3675700
<SHORT-TERM-NOTES>                              178700
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                  467200
<LONG-TERM-DEBT-CURRENT-PORT>                    84000
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                      27500
<LEASES-CURRENT>                                  1700
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 3512000
<TOT-CAPITALIZATION-AND-LIAB>                 12024100
<GROSS-OPERATING-REVENUE>                       856500
<INCOME-TAX-EXPENSE>                             67400
<OTHER-OPERATING-EXPENSES>                      590400
<TOTAL-OPERATING-EXPENSES>                      657800
<OPERATING-INCOME-LOSS>                         198700
<OTHER-INCOME-NET>                                (600)
<INCOME-BEFORE-INTEREST-EXPEN>                  198100
<TOTAL-INTEREST-EXPENSE>                         83300
<NET-INCOME>                                    114800
<PREFERRED-STOCK-DIVIDENDS>                      10100
<EARNINGS-AVAILABLE-FOR-COMM>                   104700
<COMMON-STOCK-DIVIDENDS>                         75600
<TOTAL-INTEREST-ON-BONDS>                       213300
<CASH-FLOW-OPERATIONS>                          319800
<EPS-PRIMARY>                                      .37
<EPS-DILUTED>                                      .37