**UniSource      Energy Corporation**

**Computation      of Ratio of Earnings to Fixed Charges**

|                                                                                |   | 3                  Months                  Ended                 |   | 12                  Months                  Ended |   | 12                  Months                  Ended(2) |    |
|-------------------------------------------------------------------------------------|--------|------------------------------------------------------------------|--------|---------------------------------------------------|--------|------------------------------------------------------|---------|
|                                                                                |   | Mar.                  31,                                        |   | Mar.                  31,                         |   | Dec.                  31,                            |    | Dec.                  31, |   | Dec.                  31, |   | Dec.                  31, |   | Dec.                  31, |   |
|                                                                                |   | 2006                                                             |   | 2006                                              |   | 2005                                                 |    | 2004 |   | 2003 |   | 2002 |   | 2001 |   |
|                                                                                |   |  -                  Thousands                  of Dollars - |   |
| **Fixed                  Charges:**                                                 |   |                                                             |   |                                              |   |                                                 |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   Interest                  on Long-Term Debt                             |   | $                                                                | 18,684 |                                              | $      | 75,094                                               |    | $ | 76,762 |   | $ | 80,968 |   | $ | 80,844 |   | $ | 65,620 |   | $ | 68,678 |   |
|   Other                  Interest                  (1)                    |   |                                                             | 1,306  |                                              |   | 3,619                                                |    |   | 3,153 |   |   | 1,947 |   |   | 3,709 |   |   | 2,123 |   |   | 1,287 |   |
|   Interest                  on Capital Lease                  Obligations |   |                                                             | 18,547 |                                              |   | 77,899                                               |    |   | 79,098 |   |   | 85,912 |   |   | 84,080 |   |   | 87,801 |   |   | 90,559 |   |
| **Total                  Fixed Charges**                                            |   |                                                             | 38,537 |                                              |   | 156,612                                              |    |   | 159,013 |   |   | 168,827 |   |   | 168,633 |   |   | 155,544 |   |   | 160,524 |   |
|                                                                                |   |                                                             |   |                                              |   |                                                 |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Net                  Income**                                                     |   |                                                             | 16,822 |                                              |   | 66,749                                               |    |   | 46,144 |   |   | 45,919 |   |   | 113,941 |   |   | 34,928 |   |   | 63,839 |   |
|                                                                                |   |                                                             |   |                                              |   |                                                 |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Less:**                                                                           |   |                                                             |   |                                              |   |                                                 |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   Discontinued                  Operations -                  Net of Tax  |   |                                                             | (2,669 | )                                                 |   | (6,746                                               | )  |   | (5,483 | )  |   | (5,063 | )  |   | (7,472 | )  |   | (12,919 | )  |   | (9,926 | ) |
|   Accounting                  Change - Net of                  Tax        |   |                                                             | -      |                                              |   | (626                                                 | )       |   | (626 | ) |   | - |   |   | 67,471 |   |   | - |   |   | 470 |   |
| **Net                  Income from Continuing Operations**                          |   |                                                             | 19,491 |                                              |   | 74,121                                               |    |   | 52,253 |   |   | 50,982 |   |   | 53,942 |   |   | 47,847 |   |   | 73,295 |   |
|                                                                                |   |                                                             |   |                                              |   |                                                 |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Add                  (Deduct):**                                                  |   |                                                             |   |                                              |   |                                                 |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   (Income)                  Losses from Equity                  Investees |   |                                                             | 5      |                                              |   | (2,680                                               | )       |   | (2,113 | ) |   | (7,121 | ) |   | 3,051 |   |   | 3,047 |   |   | 10,748 |   |
|   Income                  Taxes                                           |   |                                                             | 13,806 |                                              |   | 52,041                                               |    |   | 37,623 |   |   | 37,186 |   |   | 16,531 |   |   | 26,432 |   |   | 55,616 |   |
|   Total                  Fixed                  Charges                   |   |                                                             | 38,537 |                                              |   | 156,612                                              |    |   | 159,013 |   |   | 168,827 |   |   | 168,633 |   |   | 155,544 |   |   | 160,524 |   |
|                                                                                |   |                                                             |   |                                              |   |                                                 |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Total                  Earnings before Taxes**                                    |   |                                                             |   |                                              |   |                                                 |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **and                  Fixed Charges**                                              |   | $                                                                | 71,839 |                                              | $      | 280,094                                              |    | $ | 246,776 |   | $ | 249,874 |   | $ | 242,157 |   | $ | 232,870 |   | $ | 300,183 |   |
|                                                                                |   |                                                             |   |                                              |   |                                                 |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                |   |                                                             |   |                                              |   |                                                 |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Ratio                  of Earnings to Fixed Charges**                             |   |                                                             | 1.864  |                                              |   | 1.788                                                |    |   | 1.552 |   |   | 1.480 |   |   | 1.436 |   |   | 1.497 |   |   | 1.870 |   |