EXHIBIT 23

                  CONSENT OF INDEPENDENT ACCOUNTANTS


     We  consent to the incorporation by reference in the registration
statements  of TECO Energy, Inc. on Form S-3 (File Nos. 33-43512, 333-
31447 and 333-46951), Form S-4 (File No. 333-16683) and Form S-8 (File
Nos.  33-35927,  33-40076, 33-5465, 2-71457,  333-02563 and 333-25563)
of  our  report  dated  Jan.  15, 1998, except for certain information
included  in  Notes L and I, for which the dates are Jan. 27, 1998 and
March  10,  1998,  respectively,  on  our  audits  of the consolidated
financial  statements of TECO Energy, Inc. and subsidiaries as of Dec.
31,  1997  and  1996  and  for the years ended Dec. 31, 1997, 1996 and
1995, which report is included in this Annual Report on Form 10-K.



                                              COOPERS & LYBRAND L.L.P.


Tampa, Florida
March 30, 1998






























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