SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549


                                  FORM 8-K

                              CURRENT REPORT 

                     Pursuant to Section 13 or 15(d) of
                    the Securities Exchange Act of 1934



             Date of Report (Date of earliest event reported):

                               April 20, 1995


                           TAMPA ELECTRIC COMPANY
           (Exact name of registrant as specified in its charter)




          FLORIDA                       1-5007              59-0475140
(State or other jurisdiction       (Commission file       (IRS Employer
     of incorporation)                  Number)         Identification No.)



     702 North Franklin Street, Tampa Florida                     33602
     (Address of principal executive offices)                   (Zip code)



Registrant's telephone number, including area code: (813) 228-4111

















                                        Page 1





Item 5.   Other Events


     See the Press Release dated April 21, 1995, filed as Exhibit 99.1 and
incorporated herein by reference, describing a recommendation by the Staff
of the Florida Public Service Commission for proposed agency action
relating to a change in the registrant's authorized rate of return on
common equity, the deferral of revenues under certain circumstances and the
elimination of the oil backout tariff. 












































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Item 7.   Financial Statements and Exhibits

          (c)  Exhibits

               99.1 Press Release dated April 21, 1995.
















































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                                 SIGNATURE



     Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.




Dated:    April 21, 1995           Tampa Electric Company



                                   By:/s/ A. D. Oak            
                                          A. D. Oak
                                          Vice President, Treasurer and
                                          Chief Financial Officer

                                          
































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                             INDEX TO EXHIBITS


     Exhibit No.    Description of Exhibits            Page No.

          99.1      Press Release dated April 21, 1995      6















































                                        Page 5