Exhibit 15.1


May 13, 1994


Arizona Public Service Company
Post Office Box 53999
Phoenix, Arizona 85072-3999

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 Arizona Public Service Company for the periods
ended March 31, 1994 and 1993, as indicated in our report dated May 13,
1994; because we did not perform an audit, we expressed no opinion on that
information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended March 31, 1994, is
incorporated by reference in Registration Statement Nos. 33-51085, 33-57822
and 33-61228 on Form S-3.

We are also aware that the aforementioned report, pursuant to Rule 436(c)
under the Securities Act, 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 the
Act.



DELOITTE & TOUCHE

Phoenix, Arizona