Exhibit 12(b)

Tucson Electric Power Company

Computation of Ratio of Earnings to Fixed Charges

	12 Months Ended
		Dec. 31,			Dec. 31,			Dec. 31,			Dec. 31,		Dec. 31,
		2005			2004			2003			2002		2001
	- Thousands of Dollars -
Fixed Charges:
Interest on Long-Term Debt	$	56,243		$	69,904		$	76,585		$	65,620	$	68,678
Other Interest (1)		2,597			1,263			1,820			273		441
Interest on Capital Lease Obligations		79,064			85,869			84,053			87,783		90,506
Total Fixed Charges		137,904			157,036			162,458			153,676		159,625
Net Income		48,267			46,127			128,913			55,390		77,778
Less:
Extraordinary Income & Accounting Change -
Net of Tax		(626	)		-			67,471			-		470
Net Income from Continuing Operations		48,893			46,127			61,442			55,390		77,308
Add (Deduct):
(Income) Losses from Equity Investees (2)		(314	)		(131	)		(76	)		17		700
Income Taxes		33,907			34,815			21,090			36,434		57,545
Total Fixed Charges		137,904			157,036			162,458			153,676		159,625
Total Earnings before Taxes
and Fixed Charges	$	220,390		$	237,847		$	244,914		$	245,517	$	295,178
Ratio of Earnings to Fixed Charges		1.598			1.515			1.508			1.598		1.849

(1) Excludes recognition of Allowance for Borrowed Funds Used During Construction.

(2) True Pricing, Inc. and Inncom International, Inc. (income) losses.