<ARTICLE>         UT
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
TAMPA  ELECTRIC  COMPANY  BALANCE  SHEETS,  STATEMENTS  OF  INCOME AND
STATEMENTS OF CASH FLOWS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO  SUCH  FINANCIAL  STATEMENTS. THIS 1997 FINANCIAL DATA SCHEDULE HAS
BEEN  RESTATED TO REFLECT THE MERGER OF PEOPLES GAS SYSTEM, INC. (PGS)
INTO  THE  REGISTRANT CONCURRENT WITH THE MERGER OF LYKES ENERGY, INC.
(PGS  PARENT)  INTO TECO ENERGY, INC. THESE MERGERS WERE ACCOUNTED FOR
AS POOLINGS OF INTEREST.
</LEGEND>
<CIK>                                       0000096271 
<NAME>                          Tampa Electric Company
<MULTIPLIER>                                   1000000
<FISCAL-YEAR-END>                          DEC-31-1997 
<PERIOD-START>                             JAN-01-1997 
<PERIOD-END>                               Mar-31-1997
<PERIOD-TYPE>                                    3-mos 
<BOOK-VALUE>                                  PER-BOOK 
<TOTAL-NET-UTILITY-PLANT>                        2,547 
<OTHER-PROPERTY-AND-INVEST>                          6 
<TOTAL-CURRENT-ASSETS>                             254 
<TOTAL-DEFERRED-CHARGES>                           158
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                                   2,965 
<COMMON>                                           119 
<CAPITAL-SURPLUS-PAID-IN>                          849 
<RETAINED-EARNINGS>                                284 
<TOTAL-COMMON-STOCKHOLDERS-EQ>                   1,252 
<PREFERRED-MANDATORY>                                0 
<PREFERRED>                                         20 
<LONG-TERM-DEBT-NET>                               757 
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                      82
<LONG-TERM-DEBT-CURRENT-PORT>                        5 
<PREFERRED-STOCK-CURRENT>                            0 
<CAPITAL-LEASE-OBLIGATIONS>                          0 
<LEASES-CURRENT>                                     0 
<OTHER-ITEMS-CAPITAL-AND-LIAB>                     849 
<TOT-CAPITALIZATION-AND-LIAB>                    2,965 
<GROSS-OPERATING-REVENUE>                          350 
<INCOME-TAX-EXPENSE>                                21 
<OTHER-OPERATING-EXPENSES>                         277
<TOTAL-OPERATING-EXPENSES>                         298
<OPERATING-INCOME-LOSS>                             52 
<OTHER-INCOME-NET>                                   0 
<INCOME-BEFORE-INTEREST-EXPEN>                      52 
<TOTAL-INTEREST-EXPENSE>                            17 
<NET-INCOME>                                        35 
<PREFERRED-STOCK-DIVIDENDS>                          0 
<EARNINGS-AVAILABLE-FOR-COMM>                       35 
<COMMON-STOCK-DIVIDENDS>                            37 
<TOTAL-INTEREST-ON-BONDS>                           11
<CASH-FLOW-OPERATIONS>                              92
<EPS-PRIMARY>                                      .00 
<EPS-DILUTED>                                      .00