Exhibit 24.1
                            TAMPA ELECTRIC COMPANY                            
                               POWER OF ATTORNEY

      WHEREAS,  the  Board  of  Directors of Tampa Electric Company, a Florida
corporation,  at  a  meeting held on January 15, 1997, authorized the officers
and  Directors  of  the  Company  to execute an Annual Report on Form 10-K and
authorized  the  officers  of  the Company to file said Annual Report with the
Securities  and Exchange Commission under the Securities Exchange Act of 1934,
as amended.

      NOW, THEREFORE, each of the undersigned in his capacity as a Director or
officer  or  both, as the case may be, of said Company, does hereby appoint R.
H.  Kessel, W. L. Griffin and D. R. Pokross, Jr., and each of them, severally,
his  true  and  lawful attorneys or attorney to execute in his name, place and
stead,  in his capacity as Director or officer or both, as the case may be, of
said  Company,  said  Annual Report and any and all amendments thereto and all
instruments  necessary  or incidental in connection therewith, and to file the
same  with the Securities and Exchange Commission.  Each of said attorneys has
the  power  to  act  hereunder with or without the other of said attorneys and
shall  have  full  power  of  substitution  and  resubstitution.  Each of said
attorneys  shall  have  full power and authority to do and perform in the name
and on behalf of each of the undersigned, in any and all capacities, every act
whatsoever  requisite or necessary to be done in the premises, as fully and to
all  intents  and  purposes  as  each  of the undersigned might or could do in
person,  and  each of the undersigned hereby ratifies and approves the acts of
said attorneys and each of them.

      IN  TESTIMONY  WHEREOF, the undersigned have executed this instrument on
the dates set forth below.

/s/ T. L. Guzzle                                      January 15, 1997
T. L. Guzzle, Chairman of the Board,
Director and Chief Executive Officer
(Principal Executive Officer)

/s/ A. D. Oak                                         January 15, 1997
A.D. Oak, Vice President,
Treasurer and Chief Financial Officer
(Principal Financial Officer)

/s/ W. L. Griffin                                     January 15, 1997
W. L. Griffin, Vice President-Controller
(Principal Accounting Officer)








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                                                                  Exhibit 24.1

/s/ G. F. Anderson                                    January 15, 1997
G. F. Anderson, Director

/s/ C. D. Ausley                                      January 15, 1997
C. D. Ausley, Director

/s/ S. L. Baldwin                                     January 15, 1997
S. L. Baldwin, Director

/s/ H. L. Culbreath                                   January 15, 1997
H. L. Culbreath, Director

/s/ J. L. Ferman, Jr.                                 January 15, 1997
J. L. Ferman, Jr., Director

/s/ E. L. Flom                                        January 15, 1997
E. L. Flom, Director

/s/ H. R. Guild, Jr                                   January 15, 1997
H. R. Guild, Jr., Director

/s/ D. R. Hendrix                                     January 15, 1997
D. R. Hendrix, Director

/s/ R. L. Ryan                                        January 15, 1997
R. L. Ryan, Director

/s/ W. P. Sovey                                       January 15, 1997
W. P. Sovey, Director

/s/ J. T. Touchton                                    January 15, 1997
J. T. Touchton, Director

/s/ J. A. Urquhart                                    January 15, 1997
J. A. Urquhart, Director

/s/ J. O. Welch, Jr.                                  January 15, 1997
J. O. Welch, Jr.,  Director













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