SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549


                                  FORM 8-K

                              CURRENT REPORT 

                     Pursuant to Section 13 or 15(d) of
                    the Securities Exchange Act of 1934



             Date of Report (Date of earliest event reported):

                               July 20, 1998


                           TAMPA ELECTRIC COMPANY
           (Exact name of registrant as specified in its charter)




     FLORIDA                       1-5007              59-0475140
(State or other jurisdiction    (Commission file     (IRS Employer    
   of incorporation)                 Number)       Identification No.)


702 North Franklin Street, Tampa Florida                     33602
  (Address of principal executive offices)                (Zip code)

Registrant's telephone number, including area code: (813) 228-4111




















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Item 5.   Other Events

     See  the Press Release dated July 20, 1998, filed as Exhibit 99.1
and incorporated herein by reference, announcing the registrant's plan
to  comply  with  Phase II sulfur dioxide emission standards under the
Clean Air Act Amendments.















































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                               SIGNATURE



     Pursuant  to  the  requirements of the Securities Exchange Act of
1934,  the  registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.




Dated:    July 21, 1998            Tampa Electric Company



                                   By:/s/ G. L. Gillette 
                                          G. L. Gillette
                                     Vice President-Finance,
                                   and Chief Financial Officer
                                  (Principal Financial Officer)

































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                           INDEX TO EXHIBITS
                                   
Exhibit No.    Description of Exhibits                 Page No.


     99.1      Press Release dated July 20, 1998            5















































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