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.





  Nine Months    Twelve Months
     Ended           Ended               Year Ended December 31,
Sept. 30, 1995  Sept. 30, 1995(1)   1994(1)  1993(2) 1992   1991   1990

    4.88x           4.24x           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 4.63x for the twelve
     months ended Sept. 30, 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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