Exhibit 15(b)
                                                               
                                                               



UniSource Energy Corporation
Tucson Electric Power Company
220 West Sixth Street
Tucson, Arizona  85701

We have made a review, in accordance with standards established
by the American Institute of Certified Public Accountants, of
the unaudited interim financial information of UniSource Energy
Corporation and subsidiaries (the Company) and Tucson Electric
Power Company and subsidiaries (TEP) for the period ended March 31,
1997 as indicated in our report dated February 23, 1998; 
because we did not perform an audit, we expressed no opinion on 
that information.

We are aware that our report referred to above, which was
included in your Quarterly Reports on Form 10-Q for the
quarter ended March 31, 1998 is incorporated by reference in
Post-Effective Amendment No. 1 to Registration Statement No. 33-
55732 of TEP on Form S-3, Registration Statement No. 333-
43765, No. 333-43767 and No. 333-43769 of the Company on  
Form S-8.

We are also aware that the aforementioned report, pursuant to
Rule 436(c) under the Securities Act of 1933, is not considered
a part of the Registration Statement prepared or certified by
an accountant or a report prepared or certified by an
accountant within the meaning of Sections 7 and 11 of that Act.



DELOITTE & TOUCHE LLP

Tucson, Arizona
May 12, 1998