DELOITTE & TOUCHE LLP ------------ ---------------------------------------------------- Suite 205 Telephone: (502) 745-6300 333 North Wilmot Road Facsimile: (502) 750-9916 Tucson, Arizona 85711-2636 INDEPENDENT AUDITORS' CONSENT We consent to the incorporation by reference in this Registration Statement of Tucson Electric Power Company on Form S-3 of our report dated January 27, 1997, appearing in the Annual Report on Form 10-K of Tucson Electric Power Company for the year ended December 31, 1996 and to the reference to us under the heading "Experts" in the Prospectus, which is part of this Registration Statement. /s/ Deloitte & Touche LLP July 10, 1997