**CERTIFICATION**

**Pursuant        to        Section 302 of the Sarbanes-Oxley Act**

| 1. | I                  have                  reviewed the quarterly report on Form 10-Q for the year ended March                  31,                  2006 of Tucson Electric Power                  Company; |
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| 2. | Based                  on my                  knowledge, this quarterly report does not contain any untrue statement                  of                  a material fact or omit to state a material fact necessary to make                  the                  statements made, in light of the circumstances under which such                  statements                  were made, not misleading with respect to the period covered by                  this                  quarterly report; |
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| 3. | Based                  on my                  knowledge, the financial statements, and other financial information                  included in this quarterly report, fairly present in all material                  respects                  the financial condition, results of operations and cash flows of                  the                  registrant as of, and for, the periods presented in this quarterly                  report; |
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| 4. | The                  registrant’s other certifying officers and I are responsible for                  establishing and maintaining disclosure controls and procedures                  (as                  defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the                  registrant                  and have: |
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|   | a. | designed                      such                      disclosure controls and procedures, or caused such disclosure                      controls and                      procedures to be designed under our supervision, to ensure                      that material                      information relating to the registrant, including its consolidated                      subsidiaries, is made known to us by others within those entities,                      particularly during the period in which this quarterly report                      is being                      prepared; |
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|   | b. | evaluated                  the                  effectiveness of the registrant’s disclosure controls and procedures and                  presented in this report our conclusions about the effectiveness                  of the                  disclosure controls and procedures, as of the end of the period                  covered by                  this quarterly report based on such evaluation;                  and |
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|   | c. | disclosed                      in                      this quarterly report any change in the registrant’s internal control over                      financial reporting that occurred during the registrant’s fourth fiscal                      quarter that has materially affected, or is reasonably likely                      to                      materially affect, the registrant’s internal control over financial                      reporting; and |
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| 5. | The                  registrant’s other certifying officer and I have disclosed, based on our                  most recent evaluation of internal control over financial reporting,                  to                  the registrant’s auditors and the audit committee of the registrant’s                  board of directors (or persons performing the equivalent                  functions): |
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|   | a. | all                  significant deficiencies and material weaknesses in the design                  or                  operation of internal control over financial reporting which are                  reasonably likely to adversely affect the registrant’s ability to record,                  process, summarize and report financial information;                  and |
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|   | b. | any                  fraud,                  whether or not material, that involves management or other employees                  who                  have a significant role in the registrant’s internal control over                  financial reporting. |
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| Date:  | May                      5,                      2006 | /s/  Kevin                      P.                      Larson                        |
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|   |                                                  |    Kevin                      P.                      Larson   Chief                      Financial Officer, Senior Vice President and                      Treasurer |