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 21, 1998, 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, J. B. Ramil 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
a t t o r n e ys  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.

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

     
            /s/ G. F. Anderson                    January 21, 1998
     G. F. Anderson, Chief Executive Officer 
             and Director
        (Principal Executive Officer)


              /s/ J. B. Ramil                     January 21, 1998
       J. B. Ramil, Vice President-Finance
          and Chief Financial Officer
          (Principal Financial Officer)


              /s/ W. L. Griffin                   January 21, 1998
     W. L. Griffin, Vice President-Controller
          (Principal Accounting Officer)



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                                                      EXHIBIT 24.1

                  /s/ C. D. Ausley                January 21, 1998
          C. D. Ausley, Director


                 /s/ S. L. Baldwin                January 21, 1998
          S. L. Baldwin, Director  

                /s/ H. L. Culbreath               January 21, 1998
          H. L. Culbreath, Director


               /s/ J. L. Ferman, Jr.              January 21, 1998
          J. L. Ferman, Jr., Director


               /s/ E. L. Flom                     January 21, 1998
          E. L. Flom, Director


               /s/ H. R. Guild, Jr.               January 21, 1998
          H. R. Guild, Jr., Director

     
                                                  January 21, 1998
          T. L. Guzzle, Chairman of the Board
          and Director


                /s/ T. L. Rankin                  January 21, 1998
          T. L. Rankin, Director


               /s/ R. L. Ryan                     January 21, 1998
          R. L. Ryan, Director


               /s/ W. P. Sovey                    January 21, 1998
          W. P. Sovey, Director


               /s/ J. T. Touchton                 January 21, 1998
          J. T. Touchton, Director


               /s/ J. A. Urquhart                 January 21, 1998
          J. A. Urquhart, Director


               /s/ J. O. Welch, Jr.               January 21, 1998
          J. O. Welch, Jr., Director

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