**Tucson        Electric Power Company**

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

|                                                                                                |   | 6MonthsEnded                                           |    | 12MonthsEnded                                          |   | 12                Months                Ended |
|-----------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------|---------|--------------------------------------------------------|--------|-----------------------------------------------|
|                                                                                                |   | Jun.                30,                                |    | Jun.                30,                                |   | Dec.                31,                       |   | Dec.                31, |   | Dec.                31, |   | Dec.                31, |   | Dec.                31, |   |
|                                                                                                |   | 2006                                                   |    | 2006                                                   |   | 2005                                          |   | 2004 |   | 2003 |   | 2002 |   | 2001 |   |
|                                                                                                |   | -                Thousands                of Dollars - |    | -                Thousands                of Dollars - |
| **Fixed                Charges:**                                                                   |   |                                                   |    |                                                   |   |                                          |   |   |   |   |   |   |   |   |   |
|     Interest                on                Long-Term Debt                    |   | $                                                      | 25,704  |                                                   | $      | 50,509                                        |   | $ | 56,243 |   | $ | 69,904 |   | $ | 76,585 |   | $ | 65,620 |   | $ | 68,678 |   |
|     Other                Interest                (1)                            |   |                                                   | 1,866   |                                                   |   | 3,080                                         |   |   | 2,597 |   |   | 1,263 |   |   | 1,820 |   |   | 273 |   |   | 441 |   |
|     Interest                on                Capital Lease Obligations         |   |                                                   | 37,064  |                                                   |   | 76,999                                        |   |   | 79,064 |   |   | 85,869 |   |   | 84,053 |   |   | 87,783 |   |   | 90,506 |   |
| **Total                Fixed Charges**                                                              |   |                                                   | 64,634  |                                                   |   | 130,588                                       |   |   | 137,904 |   |   | 157,036 |   |   | 162,458 |   |   | 153,676 |   |   | 159,625 |   |
|                                                                                                |   |                                                   |    |                                                   |   |                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Net                Income**                                                                       |   |                                                   | 27,807  |                                                   |   | 68,617                                        |   |   | 48,267 |   |   | 46,127 |   |   | 128,913 |   |   | 55,390 |   |   | 77,778 |   |
|                                                                                                |   |                                                   |    |                                                   |   |                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Less:**                                                                                           |   |                                                   |    |                                                   |   |                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|     Cumulative                Effect of Accounting Change -                     |   |                                                   |    |                                                   |   |                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|         Net                of                Tax            |   |                                                   | -       |                                                   |   | (626                                          | ) |   | (626 | ) |   | - |   |   | 67,471 |   |   | - |   |   | 470 |   |
| **Net                Income from Continuing Operations**                                            |   |                                                   | 27,807  |                                                   |   | 69,243                                        |   |   | 48,893 |   |   | 46,127 |   |   | 61,442 |   |   | 55,390 |   |   | 77,308 |   |
|                                                                                                |   |                                                   |    |                                                   |   |                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Add                (Deduct):**                                                                    |   |                                                   |    |                                                   |   |                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|     (Income)                Losses                from Equity Investees (2)     |   |                                                   | (107    | )                                                      |   | (391                                          | ) |   | (314 | ) |   | (131 | ) |   | (76 | ) |   | 17 |   |   | 700 |   |
|     Income                Taxes                                                 |   |                                                   | 19,426  |                                                   |   | 46,543                                        |   |   | 33,907 |   |   | 34,815 |   |   | 21,090 |   |   | 36,434 |   |   | 57,545 |   |
|     Total                Fixed                Charges                           |   |                                                   | 64,634  |                                                   |   | 130,588                                       |   |   | 137,904 |   |   | 157,036 |   |   | 162,458 |   |   | 153,676 |   |   | 159,625 |   |
|                                                                                                |   |                                                   |    |                                                   |   |                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Total                  Earnings before Taxes****and                Fixed                Charges** |   | $                                                      | 111,760 |                                                   | $      | 245,983                                       |   | $ | 220,390 |   | $ | 237,847 |   | $ | 244,914 |   | $ | 245,517 |   | $ | 295,178 |   |
|                                                                                                |   |                                                   |    |                                                   |   |                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Ratio                of Earnings to Fixed Charges**                                               |   |                                                   | 1.729   |                                                   |   | 1.884                                         |   |   | 1.598 |   |   | 1.515 |   |   | 1.508 |   |   | 1.598 |   |   | 1.849 |   |