Exhibit 12b

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

	9 Months Ended			12 Months Ended					12 Months Ended
	Sep. 30,			Sep. 30,			Dec. 31,		Dec. 31,			Dec. 31,			Dec. 31,			Dec. 31,
	2008			2008			2007		2006			2005			2004			2003
	- Thousands of Dollars -
Fixed Charges:
Interest on Long-Term Debt	$	36,654		$	49,118		$	50,230	$	51,422		$	56,243		$	69,904		$	76,585
Other Interest (1)		1,012			1,530			4,538		6,436			2,597			1,263			1,820
Interest on Capital Lease Obligations		42,953			59,059			64,477		72,556			79,064			85,869			84,053
Total Fixed Charges	$	80,619		$	109,707		$	119,245	$	130,414		$	137,904		$	157,036		$	162,458
Net Income (Loss)	$	(15,335	)	$	(929	)	$	53,456	$	66,745		$	48,267		$	46,127		$	128,913
Less:
Cumulative Effect of Accounting Change — Net of Tax		—			—			—		—			(626	)		—			67,471
Net Income/(Loss) from Continuing Operations		(15,335	)		(929	)		53,456		66,745			48,893			46,127			61,442
Add (Deduct):
(Income) Losses from Equity Investees (2)		(1,381	)		(1,381	)		—		(320	)		(314	)		(131	)		(76	)
Income Taxes		(5,081	)		5,182			35,542		42,478			33,907			34,815			21,090
Total Fixed Charges		80,619			109,707			119,245		130,414			137,904			157,036			162,458
Total Earnings before Taxes and Fixed Charges	$	58,822		$	112,579		$	208,243	$	239,317		$	220,390		$	237,847		$	244,914
Ratio of Earnings to Fixed Charges		0.730			1.026			1.746		1.835			1.598			1.515			1.508

(1)	Excludes recognition of Allowance for Borrowed Funds Used During Construction.
(2)	Truepricing and Inncom (Income) Losses.