A PA28 TRAINING FLT ENTERS THE CLASS B OF TPA AFTER TKOF FROM SPG; FL.

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ON A TRAINING FLT. AT THE TIME I WAS IN THE PROCESS OF A TOUCH-AND-GO AT SPG; SW OF TAMPA INTL. DURING THE CLB OUT OF SPG RWY 6; I GOT DISTR BECAUSE OF A LARGE SAIL BOAT MAST DIRECTLY IN OUR FLT PATH. BEFORE WE KNEW IT WE HAD PASSED 1200 FT AND BUSTED CLASS B AIRSPACE. PRIOR TO PASSING 1200 FT; I WAS CONTINUALLY TRYING TO RAISE TPA APCH CTL; TRYING TO GET CLRNC THROUGH THE TCA CLASS B AIRSPACE. WE FINALLY GOT CLRNC AFTER REALIZING OUR MISTAKE AND; REMAINING CLR; GOT VECTORS FOR LAKELAND. TPA APCH REQUESTED MY INSTRUCTOR TO CALL IN ON LNDG LAKELAND! SHE EXPLAINED THAT WE WERE VERY SORRY FOR INCIDENT AND THAT IT WOULD NOT HAPPEN AGAIN. SUPPLEMENTAL INFO FROM ACN 459463: WHAT CAUSED THE PROB WAS THE CLOSE PROX OF THE AIRSPACE IN THE TAMPA AREA. WE DID ATTEMPT TO CALL TPA APCH UPON LIFTOFF FROM SPG; BUT COULD NOT GET A RESPONSE DUE TO THE AMOUNT OF TFC ON THE FREQ. GLANCING AT THE CHART; I CONFIRMED THAT MAC DILL'S AIRSPACE WENT UP TO 2600 FT. I ASSUMED THAT TPA'S AIRSPACE BEGAN ABOVE THAT. I BEGAN A DSNDING L TURN TO AVOID MAC DILL JUST TO OUR R; AND TRIED TO CONTACT TPA AGAIN. TPA APCH CAME BACK AND GAVE US VECTORS TO THE S. LOOKING AGAIN AT THE CHART; I SEE THAT TPA'S AIRSPACE BEGINS AT 1200 FT; EVEN THOUGH MAC DILL AND ST PETERSBURG AIRSPACES GO UP TO 2600 FT AND 2500 FT RESPECTIVELY. THIS IS VERY CONFUSING!