A B737-300 FLC ABORTS THEIR TKOF WHEN THE ACFT'S CONFIGN TKOF WARNING HORN ALERTS THEM TO A ZERO FLAP POS AT TPA; FL.

Narrative

LOW SPD ABORT DUE TO TKOF WARNING HORN ALERT TRIGGERED DUE TO FLAPS BEING IN UP POS. THE SIT DEVELOPED AFTER PUSHBACK AND BEING CLRED TO TAXI. THE AFTER START CHKLIST COMPLETED; I CALLED FOR FLAPS 5 DEGS AND CHKLIST. AS I ADVANCED PWR; WE NOTICED AN ACFT UNDER TOW COMING FROM OUR R AND THE TUG DRIVER DID NOT SEEM TO SEE US. I TURNED ACFT AWAY FROM ACFT UNDER TOW BECAUSE THERE DIDN'T APPEAR TO BE ENOUGH ROOM FOR BOTH OF US IN THE SAME SLOT. WE CALLED TWR TO LET THEM KNOW WE WERE GETTING AWAY FROM ACFT. AFTER HE REACHED THE GATE; WE TURNED 180 DEGS BACK TOWARD OUR RWY (RWY 18R). AT THIS POINT; THE CHKLIST WAS CONTINUED; BUT NOT FROM 'THE TOP' -- MY MISTAKE. IN THE EARLY MORNING AT TPA THERE ARE SEVERAL ACFT BEING TOWED INTO POS AT GATES AND IT WOULD PROBABLY HELP IF TOWING ACFT WOULD WAIT UNTIL ACFT ON PUSHBACK CLRED GATE AREA BEFORE TOWING IN TO GATE. THE CONFLICT WE HAD; CONTRIBUTED TO INTERRUPTING CHKLIST. I DID SEE THE VALUE OF STARTING CHKLIST FROM THE TOP WHEN A DISTR INTERRUPTS CHKLIST. AFTER GETTING THE TKOF WARNING HORN; WE DID REJECTED TKOF AND CLRED THE RWY. RESET FLAPS AND DID THE CHKLIST FROM 'THE TOP.'