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 18, 1994, 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 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, L. L. Lefler 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 18, 1994
   T. L. Guzzle, Chairman of the Board
(Principal Executive Officer) and Director

       /s/    L. L. Lefler                        January 18, 1994
 L. L. Lefler, Vice President-Controller
     (Principal Accounting Officer)


       /s/    C. D. Ausley                        January 18, 1994
         C. D. Ausley, Director


       /s/    S. L. Baldwin                       January 18, 1994
         S. L. Baldwin, Director


       /s/    H. L. Culbreath                     January 18, 1994
        H. L. Culbreath, Director









       /s/    J. L. Ferman, Jr.                   January 18, 1994
       J. L. Ferman, Jr., Director


       /s/    E. L. Flom                          January 18, 1994
          E. L. Flom, Director


       /s/    H. R. Guild, Jr.                    January 18, 1994
       H. R. Guild, Jr., Director


       /s/    C. H. Ross, Jr.                     January 18, 1994
        C. H. Ross, Jr., Director


       /s/    R. L. Ryan                          January 18, 1994
          R. L. Ryan, Director


       /s/    J. T. Touchton                      January 18, 1994
        J. T. Touchton, Director


       /s/    J. A. Urquhart                      January 18, 1994
        J. A. Urquhart, Director


       /s/    J. O. Welch, Jr.                    January 18, 1994
       J. O. Welch, Jr.,  Director