Exhibit 12b

Tucson Electric Power Company
Computation of Ratio of Earnings to Fixed Charges

	12 Months Ended
	Dec. 31,			Dec. 31,		Dec. 31,			Dec. 31,			Dec. 31,			Dec. 31,
	2008			2007		2006			2005			2004			2003
	- Thousands of Dollars -
Fixed Charges:
Interest on Long-Term Debt	$	47,456		$	50,230	$	51,422		$	56,243		$	69,904		$	76,585
Other Interest (1)		1,367			4,538		6,436			2,597			1,263			1,820
Interest on Capital Lease Obligations		57,252			64,477		72,556			79,064			85,869			84,053
Estimated Interest Portion of Rental Expense		130			160		188			216			243			303
Total Fixed Charges		106,205			119,405		130,602			138,120			157,279			162,761
Net Income		4,363			53,456		66,745			48,267			46,127			128,913
Less:
Extraordinary Income & Accounting Change – Net of Tax		—			—		—			(626	)		—			67,471
Net Income from Continuing Operations		4,363			53,456		66,745			48,893			46,127			61,442
Add (Deduct):
(Income) Losses from Equity Investees (2)		(1,381	)		—		(320	)		(314	)		(131	)		(76	)
Income Taxes		10,867			35,542		42,478			33,907			34,815			21,090
Total Fixed Charges		106,205			119,405		130,602			138,120			157,279			162,761
Total Earnings before Taxes and Fixed Charges	$	120,054		$	208,403	$	239,505		$	220,606		$	238,090		$	245,217
Ratio of Earnings to Fixed Charges		1.130			1.745		1.834			1.597			1.514			1.507

(1)	Excludes recognition of Allowance for Borrowed Funds Used During Construction.
(2)	Inncom International, Inc. (income) losses .