Exhibit 12(b)

Tucson Electric Power Company

Computation of Ratio of Earnings to Fixed Charges

	6 Months Ended			12 Months Ended			12 Months Ended
	Jun. 30,			Jun. 30,			Dec. 31,			Dec. 31,			Dec. 31,			Dec. 31,		Dec. 31,
	2006			2006			2005			2004			2003			2002		2001
	- Thousands of Dollars -						- Thousands of Dollars -
Fixed Charges:
Interest on Long-Term Debt	$	25,704		$	50,509		$	56,243		$	69,904		$	76,585		$	65,620	$	68,678
Other Interest (1)		1,866			3,080			2,597			1,263			1,820			273		441
Interest on Capital Lease Obligations		37,064			76,999			79,064			85,869			84,053			87,783		90,506
Total Fixed Charges		64,634			130,588			137,904			157,036			162,458			153,676		159,625
Net Income		27,807			68,617			48,267			46,127			128,913			55,390		77,778
Less:
Cumulative Effect of Accounting Change -
Net of Tax		-			(626	)		(626	)		-			67,471			-		470
Net Income from Continuing Operations		27,807			69,243			48,893			46,127			61,442			55,390		77,308
Add (Deduct):
(Income) Losses from Equity Investees (2)		(107	)		(391	)		(314	)		(131	)		(76	)		17		700
Income Taxes		19,426			46,543			33,907			34,815			21,090			36,434		57,545
Total Fixed Charges		64,634			130,588			137,904			157,036			162,458			153,676		159,625
Total Earnings before Taxes and Fixed Charges	$	111,760		$	245,983		$	220,390		$	237,847		$	244,914		$	245,517	$	295,178
Ratio of Earnings to Fixed Charges		1.729			1.884			1.598			1.515			1.508			1.598		1.849

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

(2) Truepricing, Inc. and Inncom International, Inc. (income) losses.