Exhibit 24.1
                           TAMPA ELECTRIC COMPANY
                             POWER OF ATTORNEY

    WHEREAS,  the  Board  of Directors of Tampa Electric Company, a Florida
corporation, at a meeting held on January 20, 1999, authorized the officers 
and  Directors  of the Company to execute an Annual Report on Form 10-K and
authorized  the officers of the Company to file said Annual Report with the
Securities  and  Exchange  Commission  under the Securities Exchange Act of
1934 as amended.
    NOW,  THEREFORE,  each of the undersigned in his capacity as a Director
or  officer  or  both,  as  the  case  may be, of said Company, does hereby
appoint  G. L. Gillette, D. E. Schwartz and D. R. Pokross, Jr., and each of
them,  severally,  his  true and lawful attorneys or attorney to execute in
his  name, place and stead, in his capacity as Director or officer or both,
as  the  case  may  be, of said Company, said Annual Report and any and all
a m endments  thereto  and  all  instruments  necessary  or  incidental  in
connection therewith, and to file the same with the Securities and Exchange
Commission.   Each of said attorneys has the power to act hereunder with or
without  the  other  of  said  attorneys  and  shall  have  full  power  of
substitution  and  resubstitution.   Each of said attorneys shall have full
power  and authority to do and perform in the name and on behalf of each of
the  undersigned, in any and all capacities, every act whatsoever requisite
or  necessary  to  be done in the premises, as fully and to all intents and
purposes  as  each of the undersigned might or could do in person, and each
of  the undersigned hereby ratifies and approves the acts of said attorneys
and each of them.

    IN  TESTIMONY WHEREOF, the undersigned have executed this instrument on
the dates set forth below.

    

   /s/ G. F. Anderson                             January 21, 1999
       G. F. Anderson, Chief Executive
        Officer and Director
   (Principal Executive Officer)


  /s/ G. L. Gillette                              January 22, 1999
      G. L. Gillette, Vice President-
Finance and Chief Financial Officer
   (Principal Financial Officer)


 /s/ W. L. Griffin                                January 21, 1999
     W. L. Griffin, Vice President-
          Controller
   (Principal Accounting Officer)


 /s/ C. D. Ausley                                 January 20, 1999
     C. D. Ausley, Director


 /s/ S. L. Baldwin                                January 20, 1999
     S. L. Baldwin, Director


 /s/ H. L. Culbreath                              January 20, 1999
     H. L. Culbreath, Director


/s/ J. L. Ferman, Jr.                             January 20, 1999
    J. L. Ferman, Jr., Director
 

/s/ E. L. Flom                                    January 20, 1999
    E. L. Flom, Director


/s/ H. R. Guild, Jr.                              January 20, 1999
    H. R. Guild, Jr., Director


/s/ T. L. Rankin                             			  January 20, 1999
    T. L. Rankin, Director                        


/s/ R. L. Ryan                                    January 20, 1999
    R. L. Ryan, Director                          


/s/ W. P. Sovey                                   January 20, 1999
    W. P. Sovey, Director                          


/s/ J. T. Touchton                                January 20, 1999
    J. T. Touchton, Director                    


/s/ J. A. Urquhart                                January 20, 1999
      J. A. Urquhart, Director                    


/s/ J. O. Welch, Jr.                              January 26, 1999
    J. O. Welch, Jr., Director                    











































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