<ARTICLE> UT
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM
PACIFICORP'S DECEMBER 31, 1994 ANNUAL REPORT FORM 10-K AND IS
QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS
</LEGEND>
<RESTATED>
<CIK> 0000075594
<NAME> PACIFICORP
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               DEC-31-1994
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      8282300
<OTHER-PROPERTY-AND-INVEST>                     591000
<TOTAL-CURRENT-ASSETS>                          815400
<TOTAL-DEFERRED-CHARGES>                        206600
<OTHER-ASSETS>                                 1950300
<TOTAL-ASSETS>                                11845600
<COMMON>                                       2985500
<CAPITAL-SURPLUS-PAID-IN>                            0
<RETAINED-EARNINGS>                             474300
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 3459800
<PREFERRED-MANDATORY>                           367400
<PREFERRED>                                     219000
<LONG-TERM-DEBT-NET>                           3742700
<SHORT-TERM-NOTES>                               21700
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                  433000
<LONG-TERM-DEBT-CURRENT-PORT>                    93900
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                      25500
<LEASES-CURRENT>                                  1900
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 3480700
<TOT-CAPITALIZATION-AND-LIAB>                 11845600
<GROSS-OPERATING-REVENUE>                      3498000
<INCOME-TAX-EXPENSE>                            249800
<OTHER-OPERATING-EXPENSES>                     2475700
<TOTAL-OPERATING-EXPENSES>                     2725500
<OPERATING-INCOME-LOSS>                         772500
<OTHER-INCOME-NET>                               30000
<INCOME-BEFORE-INTEREST-EXPEN>                  802500
<TOTAL-INTEREST-EXPENSE>                        334500
<NET-INCOME>                                    468000
<PREFERRED-STOCK-DIVIDENDS>                      39700
<EARNINGS-AVAILABLE-FOR-COMM>                   428300
<COMMON-STOCK-DIVIDENDS>                        305200
<TOTAL-INTEREST-ON-BONDS>                       214000
<CASH-FLOW-OPERATIONS>                          962100
<EPS-PRIMARY>                                     1.51
<EPS-DILUTED>                                     1.51