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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NCmCTEZm9CmojaCqhdrShcPMVX4zUol7+XmezOobJq45TLcmo8DFZIg02N5B1UmL
 7+7HA4T4wf0Li5hlak23tQ==

<SEC-DOCUMENT>0001206483-07-000040.txt : 20070205
<SEC-HEADER>0001206483-07-000040.hdr.sgml : 20070205
<ACCEPTANCE-DATETIME>20070205172859
ACCESSION NUMBER:		0001206483-07-000040
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061231
FILED AS OF DATE:		20070205
DATE AS OF CHANGE:		20070205

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOUTHWEST GAS CORP
		CENTRAL INDEX KEY:			0000092416
		STANDARD INDUSTRIAL CLASSIFICATION:	NATURAL GAS TRANSMISSION & DISTRIBUTION [4923]
		IRS NUMBER:				880085720
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		5241 SPRING MOUNTAIN RD
		STREET 2:		PO BOX 98510
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89193-8510
		BUSINESS PHONE:		7028767237

	MAIL ADDRESS:	
		STREET 1:		5241 SPRING MOUNTAIN RD
		STREET 2:		PO BOX 98510
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89193

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SPARKS CAROLYN M
		CENTRAL INDEX KEY:			0001030282

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07850
		FILM NUMBER:		07581661

	BUSINESS ADDRESS:	
		STREET 1:		5241 SPRING MOUNTAIN RD
		STREET 2:		PO BOX 98510
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89193-8510
		BUSINESS PHONE:		7028767358

	MAIL ADDRESS:	
		STREET 1:		PO BOX 98510
		STREET 2:		5241 SPRING MOUNTAIN DRIVE
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			78193-8510
</SEC-HEADER>
<DOCUMENT>
<TYPE>5
<SEQUENCE>1
<FILENAME>spa603.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>5</documentType>

    <periodOfReport>2006-12-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>0</form4TransactionsReported>

    <issuer>
        <issuerCik>0000092416</issuerCik>
        <issuerName>SOUTHWEST GAS CORP</issuerName>
        <issuerTradingSymbol>SWX</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001030282</rptOwnerCik>
            <rptOwnerName>SPARKS CAROLYN M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>5241 SPRING MOUNTAIN ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>LAS VEGAS</rptOwnerCity>
            <rptOwnerState>NV</rptOwnerState>
            <rptOwnerZipCode>891500002</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-12-29</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>23.85</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>6986.85</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Dividend reinvestment shares received during 2006 due to the rounding of fractional shares.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>By: Kathy M. Bailey, POA</signatureName>
        <signatureDate>2007-02-05</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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