| 30TH STREET R & D PARK, INC. (V44231) | DT |
| LAKE COUNTY POWER RESOURCES, INC. (L37741) | TD |
| PRIOR ENERGY CORPORATION (F01000006070) | TD |
| PRIOR INTRASTATE CORPORATION (F01000006071) | TD |
| SUWANNEE GAS MARKETING, INC. (J91720) | VTD |
| TECO CONSUMER HOLDINGS, INC. (P09000062750) | Director |
| TECO FIBER, INC. (P02000132971) | Director |
| TPS DELL OPERATIONS COMPANY (P01000077221) | TD |
| TPS HAMAKUA, INC. (P99000095331) | PTD |
| TPS HOLDINGS, INC. (P94000039171) | TD |
| TPS MCADAMS OPERATIONS COMPANY (P01000077210) | Director |
| TPS OPERATIONS COMPANY (L37740) | PTD |
| DELL HOLDING CO. (P04000072743) | Director |
| PAS POWER CO. (S63823) | VTD |
| PEOPLES COGENERATION COMPANY (H57754) | VTD |
| TECO CONSUMER VENTURES (P09000062753) | Director |
| TECO TRANSPORT CORPORATION (F52153) | Director |
| TPS CLEAN COAL, INC. (L37743) | TD |
| TPS GP II, INC. (P01000017983) | TD |
| TPS OPERATIONS HOLDING COMPANY (P01000077112) | TD |
| UTC II, INC. (P95000013223) | TD |
| CPSC, INC. (K99185) | DT |
| FRONTERA HOLDING CO. (P04000072674) | Director |
| PASCO POWER GP, INC. (P97000042325) | PD |
| TECO POWER VENTURES, INC. (P00000099675) | TD |
| TPS FRONTERA OPERATIONS I, INC. (P02000093614) | TD |
| TPS FRONTERA OPERATIONS II, INC. (P02000097765) | TD |
| BGA SPECIAL PROJECT ONE, INC. (P97000032707) | TD |
| KENNACO, INC. (P00000083917) | Director |
| MCADAMS HOLDING CO. (P04000072587) | Director |
| SOUTHSHORE RESIDENTIAL, INC. (P97000092687) | TD |
| TECO ASSETS, INC. (P00000083916) | Director |
| TECO BARGE LINE, INC. (220947) | Director |
| TECO COMMERCE, INC. (P01000015897) | TD |
| TECO GAS SERVICES, INC. (J91266) | Director |
| TECO INVENTORY COMPANY (P94000079337) | VTD |
| TECO SOLUTIONS, INC. (P00000074676) | Director |
| TECO STEVEDORING SERVICES, INC. (284777) | TD |
| TECO THERMAL SYSTEMS, INC. (P98000067186) | Director |
| TPS HOLDINGS II, INC. (P01000011277) | TD |
| TPS LP II, INC. (P01000017986) | TD |
| TPS MATERIALS, INC. (P00000038276) | TD |
| TPS TEJAS HOLDINGS, INC. (P01000011456) | Director |
| PEOPLES SALES & SERVICE COMPANY (K50139) | VTD |
| TECO PROPANE PROPERTIES, INC. (P00000009699) | TD |
| TECO TOWING COMPANY (G50108) | Director |
| TERMCO, INC. (J97378) | TD |
| TPS HAMAKUA LAND, INC. (P99000095338) | PTD |
