Exhibit 24.2
                           TECO ENERGY, INC.

             Transcript from Records of Board of Directors

                           January 21, 1998

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          RESOLVED,  that  the  preparation  and  filing with the
     Securities  and  Exchange  Commission of an Annual Report on
     Form  10-K  pursuant to the Securities Exchange Act of 1934,
     as  amended,  including any required exhibits and amendments
     thereto and containing the information required by such form
     and  any  additional  information  as  the  officers  of the
     Corporation,  with  the  advice  of counsel, deem necessary,
     advisable  or  appropriate (the "Annual Report"), are hereby
     authorized and approved; that the Chairman of the Board, the
     President  and any Vice President of the Corporation be, and
     each  of them acting singly hereby is, authorized for and in
     the  name  and  on  behalf of the Corporation to execute the
     Annual  Report  and cause it to be filed with the Securities
     and  Exchange  Commission; and that the officers referred to
     above  be, and each of them hereby is, authorized to execute
     the Annual Report through or by R. H. Kessel, D. R. Pokross,
     Jr.  or  J.  B.  Ramil,  or  any of them, as duly authorized
     attorneys  pursuant  to  a Power of Attorney in such form as
     shall be approved by the Corporation's general counsel.

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     I,  D.  E. Schwartz, hereby certify that I am Assistant Secretary

of  TECO  Energy, Inc. (the "Corporation"), a Florida corporation, and

there  is  above  set  forth  a  true,  correct and complete copy of a

certain  resolution  duly  adopted  by  the Board of Directors of said

Corporation  at  a  Regular Meeting of said Board convened and held on

January  21,1998,  at  which  meeting  a quorum for the transaction of

business was present and acting throughout.  

     I  further  certify  that  said  resolution has not been altered,

amended  or  rescinded  and  that  the  same  is now in full force and

effect.

     WITNESS my hand and the seal of the Company this 26 day of March,

1998.

                                   /s/ D. E. Schwartz       
                                       Assistant Secretary
                                        TECO ENERGY, INC.
(CORPORATE SEAL)


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