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.

          Year ended Dec. 31,          1993     1992   1991    1990   1989
                                    3.98x(1)   4.16x  3.66x   3.64x  3.67x

               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,  deferred interest
          costs and preferred stock dividend requirements.

          __________________

          (1)Includes the  effect of the non-recurring  $10 million pre-tax
          charge associated with a coal pricing  settlement as discussed in
          Note A on page 26.  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  period ended
          Dec. 31, 1993.