**Tucson      Electric Power Company**

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

|                                                                                            |   |   | 9 Months                  Ended                            |   |                                                             | 12                    Months Ended |   |                  12                  Months Ended |                      |
|-------------------------------------------------------------------------------------------------|--------|--------|-----------------------------------------------------------------|--------|------------------------------------------------------------------|------------------------------------|--------|--------------------------------------------------------|---------------------------|
|                                                                                            |   |   | Sept.                  30                                       |   |                                                             | Sept.                  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                                    |   | $      | 38,669                                                          |   | $                                                                | 51,347                             |   | $                                                      | 56,243                    |   | $ | 69,904 |   | $ | 76,585 |   | $ | 65,620 |   | $ | 68,678 |   |
| Other                  Interest (1)                                                             |   |   | 5,852                                                           |   |                                                             | 6,275                              |   |                                                   | 2,597                     |   |   | 1,263 |   |   | 1,820 |   |   | 273 |   |   | 441 |   |
| Interest                  on                  Capital Lease Obligations                         |   |   | 55,024                                                          |   |                                                             | 74,889                             |   |                                                   | 79,064                    |   |   | 85,869 |   |   | 84,053 |   |   | 87,783 |   |   | 90,506 |   |
| **Total                  Fixed Charges**                                                        |   |   | 99,545                                                          |   |                                                             | 132,511                            |   |                                                   | 137,904                   |   |   | 157,036 |   |   | 162,458 |   |   | 153,676 |   |   | 159,625 |   |
|                                                                                            |   |   |                                                            |   |                                                             |                               |   |                                                   |                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Net                  Income**                                                                 |   |   | 57,408                                                          |   |                                                             | 77,853                             |   |                                                   | 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**                                      |   |   | 57,408                                                          |   |                                                             | 78,479                             |   |                                                   | 48,893                    |   |   | 46,127 |   |   | 61,442 |   |   | 55,390 |   |   | 77,308 |   |
|                                                                                            |   |   |                                                            |   |                                                             |                               |   |                                                   |                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Add                  (Deduct):**                                                              |   |   |                                                            |   |                                                             |                               |   |                                                   |                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| (Income)                  Losses from EquityInvestees                  (2)                      |   |   | (252                                                            | )      |                                                             | (306                               | )      |                                                   | (314                      | ) |   | (131 | ) |   | (76 | ) |   | 17 |   |   | 700 |   |
| Income                  Taxes                                                                   |   |   | 38,180                                                          |   |                                                             | 53,088                             |   |                                                   | 33,907                    |   |   | 34,815 |   |   | 21,090 |   |   | 36,434 |   |   | 57,545 |   |
| Total                  Fixed                  Charges                                           |   |   | 99,545                                                          |   |                                                             | 132,511                            |   |                                                   | 137,904                   |   |   | 157,036 |   |   | 162,458 |   |   | 153,676 |   |   | 159,625 |   |
|                                                                                            |   |   |                                                            |   |                                                             |                               |   |                                                   |                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Total                  Earnings before Taxes**                                                |   |   |                                                            |   |                                                             |                               |   |                                                   |                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **and                  Fixed Charges**                                                          |   | $      | 194,881                                                         |   | $                                                                | 263,772                            |   | $                                                      | 220,390                   |   | $ | 237,847 |   | $ | 244,914 |   | $ | 245,517 |   | $ | 295,178 |   |
|                                                                                            |   |   |                                                            |   |                                                             |                               |   |                                                   |                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                            |   |   |                                                            |   |                                                             |                               |   |                                                   |                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Ratio                  of Earnings to Fixed Charges**                                         |   |   | 1.958                                                           |   |                                                             | 1.991                              |   |                                                   | 1.598                     |   |   | 1.515 |   |   | 1.508 |   |   | 1.598 |   |   | 1.849 |   |