Exhibit 12


                           TAMPA ELECTRIC COMPANY
                     RATIO OF EARNINGS TO FIXED CHARGES


     The  following  table  sets  forth  the company's ratio of earnings to
fixed charges for the periods indicated.


  Three Months   Twelve Months
     Ended           Ended                Year Ended December 31,      
March 31, 1995  March 31, 1995(1)  1994(1)  1993(2)  1992  1991  1990

     3.64x            4.18x         4.11x    3.98x  4.16x 3.66x 3.64x


    For  the purposes of calculating this ratio, earnings consist of income

before income taxes and fixed charges. Fixed charges consist of interest on

indebtedness,  amortization  of  debt  premium,  the  interest component of

rentals and preferred stock dividend requirements.         

                                                                       

(1)  Includes  the  effect of restructuring charge of $21.3 million pretax.
     The effect of this charge was to reduce the ratio of earnings to fixed
     charges.    Had  this  non-recurring  charge  been  excluded  from the
     calculation,  the  ratio  of earnings to fixed charges would have been
     4.52x  for  the  period  ended  Dec. 31, 1994 and 4.58x for the twelve
     months ended March 31, 1995.  

(2)  Includes  the  effect  of  the non-recurring $10 million pretax charge
     associated  with  a coal pricing settlement. The effect of this charge
     was  to  reduce the ratio of earnings to fixed charges.  Had this non-
     recurring  charge  been  excluded  from  the calculation, the ratio of
     earnings  to  fixed  charges  would have been 4.17x for the year ended
     Dec. 31, 1993.  










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