EXHIBIT 24.2

                           TECO ENERGY, INC.

             Transcript from Records of Board of Directors

                           January 20, 1999

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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  10-K ), are hereby authorized
     a n d  approved;  that  the  Chief  Executive  Officer,  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 10-
     K  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 10-K
     through  or  by  G.  L.  Gillette,  D.  E. Schwartz or D. R.
     Pokross,  Jr.,  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 Secretary of TECO

Energy, Inc., a Florida corporation (the "Corporation"), and set forth

above  is  a  true  and correct copy of  a certain resolution from the

minutes  of  the  meeting of the Board of Directors of the Corporation

convened  and  held on January 20, 1999, at which meeting a quorum for

the transaction of business was present and acting throughout.

     I  further  certify  that  the resolution set forth above has not

been  altered,  amended  or rescinded and that the same is now in full

force and effect.

     EXECUTED this 29 day of March, 1999.


                                   
                                     /s/ D. E. Schwartz                   
                                           Secretary
                                      TECO ENERGY, INC. 




Corporate Seal