EXHIBIT 23.1
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
    We consent to the incorporation by reference in the registration statement
of Tampa Electric Company on Form S-3 of our report dated Jan. 15, 1998 on our
audits of the financial statements of Tampa Electric Company as of Dec. 31, 1997
and 1996, and for the years ended Dec. 31, 1997, 1996, and 1995, which report is
included in Tampa Electric Company's 1997 Annual Report on Form 10-K. We also
consent to the reference to our firm under the caption, "experts."
 
                                          /s/ Coopers & Lybrand L.L.P
 
Tampa, Florida
June 2, 1998