EXHIBIT 23


                  CONSENT OF INDEPENDENT ACCOUNTANTS

We  consent  to  the  incorporation  by  reference in the registration
statement  of  Tampa  Electric Company on Form S-3 (File Nos. 33-61636
and  333-55873) of our report dated Jan. 15, 1999 on our audits of the
financial statements of Tampa Electric Company as of Dec. 31, 1998 and
1997  and  for  the  years  ended Dec. 31, 1998, 1997, and 1996, which
report is included in this Annual Report on Form 10-K.



                                            PricewaterhouseCoopers LLP
                                                                      

Tampa, Florida
March 30, 1999

































                                  69