Exhibit 24(b)


                                Power of Attorney
                                -----------------

     KNOW ALL MEN BY THESE PRESENTS, that the undersigned Principal Executive
Officer, Principal Financial Officer, Principal Accounting Officer, officers
and/or directors of Tucson Electric Power Company, an Arizona corporation, which
corporation proposes to file with the Securities and Exchange Commission an
Annual Report on Form 10-K for the year ended December 31, 2004, under the
Securities Exchange Act of 1934, as amended, does each for himself and not for
one another, hereby constitute and appoint Kevin P. Larson, Vincent Nitido, Jr.
and Karen G. Kissinger and each of them, his true and lawful attorneys, in his
name, place and stead, to sign his name to said proposed Annual Report on Form
10-K and any and all amendments thereto, and to cause the same to be filed with
the Securities and Exchange Commission, it being intended to grant and hereby
granting to said attorneys, and each of them, full power and authority to do and
perform any act and thing necessary and proper to be done in the premises as
fully and to all intents and purposes as the undersigned could do if personally
present; and each of the undersigned for himself hereby ratifies and confirms
all that said attorneys, or any one of them, shall lawfully do or cause to be
done by virtue hereof.





     IN WITNESS WHEREOF, each of the undersigned has hereunto set their hand as
of the 16th day of March, 2005.



/s/ James S. Pignatelli                       /s/ Lawrence J. Aldrich
- ------------------------------------          ----------------------------------
James S. Pignatelli                           Lawrence J. Aldrich, Director
Principal Executive Officer
and Chairman of the Board of
Directors


/s/ Kevin P. Larson                           /s/ Elizabeth T. Bilby
- ------------------------------------          ----------------------------------
Kevin P. Larson                               Elizabeth T. Bilby, Director
Principal Financial Officer


/s/ Karen G. Kissinger                        /s/ Harold W. Burlingame
- ------------------------------------          ----------------------------------
Karen G. Kissinger                            Harold W. Burlingame, Director
Principal Accounting Officer


                                              /s/ John L. Carter
                                              ----------------------------------
                                              John L. Carter, Director


                                              /s/ Robert A. Elliott
                                              ----------------------------------
                                              Robert A. Elliott, Director


                                              /s/ Kenneth Handy
                                              ----------------------------------
                                              Kenneth Handy, Director


                                              /s/ Warren Y. Jobe
                                              ----------------------------------
                                              Warren Y. Jobe, Director