Exhibit 10.6
                             TECO ENERGY GROUP
                   SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN


                              First Amendment


     The TECO Energy Group Supplemental Executive Retirement Plan is hereby
amended as follows effective as of October 1, 1994:

     1.   Section 2.1 is amended in its entirety to read as follows:

          2.1  Annual earnings will have the same meaning as in the
     retirement plan, except that the same will be determined without
     regard to (a) any dollar limitation on such annual earnings that may
     be imposed under the retirement plan or (b) any reduction in taxable
     income as a result of voluntary salary reduction deferrals under the
     TECO Energy Group Retirement Savings Excess Benefit Plan.

          EXECUTED as of the date set forth above.

                                   TECO ENERGY, INC.



                                   By: /s/ T. L. Guzzle          


























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