EXHIBIT 23.1
 
                            IVINS, PHILLIPS & BARKER
                                   CHARTERED
                          1700 PENNSYLVANIA AVE, N.W.
                          WASHINGTON, D.C. 20006-4723
 
                                                                  April 28, 1999
 
Texaco Inc.
2000 Westchester Avenue
White Plains, New York 10650
 
Texaco Capital Inc.
1013 Centre Road
Wilmington, Delaware 19801
 
    Re: Texaco Capital Inc.
       Series 1999 Medium-Term Notes Prospectus
       Supplement dated as of April 28, 1999
 
Gentlemen:
 
    You have asked for our opinion on the federal income tax consequences to
holders of certain Series 1999 Medium-Term Notes (the "Notes") of Texaco Capital
Inc., a wholly-owned subsidiary of Texaco Inc., which Notes are in part the
subject of a Registration Statement on Form S-3 (File No. 333-68217) declared
effective by the United States Securities and Exchange Commission on April 22,
1999 (the "Registration Statement"). In preparing this opinion, we have reviewed
the supplement to the prospectus contained in the Registration Statement (the
"Prospectus Supplement"), and the applicable federal income tax laws contained
in statutes, regulations, rulings and judicial opinions. Our opinion assumes
that the terms of the Notes are exactly as described in the Prospectus
Supplement.
 
    Based on the description of the terms of the Notes set forth in the
Prospectus Supplement, our opinion on the federal income tax consequences of
purchasing, owning, and disposing of the Notes, as well as reasons underlying
the opinion, is as set forth and specifically ascribed to us in the Prospectus
Supplement under the heading "UNITED STATES TAXATION."
 
    We express no opinion on the federal income tax consequences of holding the
Notes other than that expressed therein. Also, we do not purport to be expert
in, or to express any opinion concerning, the laws of any jurisdiction other
than the Federal laws of the United States.
 
    We hereby consent to the reference to us and to the use of our name under
the caption "UNITED STATES TAXATION" in the Prospectus Supplement.
 
                                          Very truly yours,
 
                                          IVINS, PHILLIPS & BARKER
 
                                         By:____________________________________