Exhibit 12b

Tucson Electric Power Company
Computation of Ratio of Earnings to Fixed Charges

	3 Months Ended		12 Months Ended		12 Months Ended
	March 31,		March 31,		Dec. 31,		Dec. 31,			Dec. 31,		Dec. 31,			Dec. 31,
	2010		2010		2009		2008			2007		2006			2005
	-Thousands of Dollars-
Fixed Charges:
Interest on Long-Term Debt	$	9,878	$	36,913	$	36,226	$	47,456		$	50,230	$	51,422		$	56,243
Other Interest (1)		401		1,623		1,571		1,367			4,538		6,436			2,597
Interest on Capital Lease Obligations		13,600		50,639		53,670		57,252			64,477		72,556			79,064
Estimated Interest Portion of Rental Expense		14		93		106		130			160		188			216
Total Fixed Charges		23,893		89,268		91,573		106,205			119,405		130,602			138,120
Net Income	$	10,349	$	100,152	$	89,248	$	4,363		$	53,456	$	66,745		$	48,267
Add:
Cumulative Effect of Accounting Change Loss - Net of Tax		—		—		—		—			—		—			626
Net Income from Continuing Operations		10,349		100,152		89,248		4,363			53,456		66,745			48,893
Add (Deduct):
(Income) Losses from Equity Investees (2)		—		—		—		(1,381	)		—		(320	)		(314	)
Income Taxes		6,348		61,789		55,130		10,867			35,542		42,478			33,907
Total Fixed Charges		23,893		89,268		91,573		106,205			119,405		130,602			138,120
Total Earnings before Taxes and Fixed Charges	$	40,590	$	251,209	$	235,951	$	120,054		$	208,403	$	239,505		$	220,606
Ratio of Earnings to Fixed Charges		1.699		2.814		2.577		1.130			1.745		1.834			1.597

(1)	Excludes recognition of Allowance for Borrowed Funds Used During Construction.
(2)	Inncom International, Inc.(Income) Losses.