<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted
from the Form 10-Q for September 30, 2000, and is qualified in its
entirety by reference to such financial statements.

<CIK> 0000044545
<NAME> GULF POWER COMPANY
<MULTIPLIER> 1,000

                                                    
<PERIOD-TYPE>                                                              9-MOS
<FISCAL-YEAR-END>                                                    Dec-31-2000
<PERIOD-END>                                                         Sep-30-2000
<BOOK-VALUE>                                                            PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                                              1,082,772
<OTHER-PROPERTY-AND-INVEST>                                                4,485
<TOTAL-CURRENT-ASSETS>                                                   139,404
<TOTAL-DEFERRED-CHARGES>                                                  69,917
<OTHER-ASSETS>                                                                 0
<TOTAL-ASSETS>                                                         1,296,578
<COMMON>                                                                  38,060
<CAPITAL-SURPLUS-PAID-IN>                                                229,949
<RETAINED-EARNINGS>                                                      162,705
<TOTAL-COMMON-STOCKHOLDERS-EQ>                                           430,714
<PREFERRED-MANDATORY>                                                     85,000
<PREFERRED>                                                                4,236
<LONG-TERM-DEBT-NET>                                                     247,823
<SHORT-TERM-NOTES>                                                        27,500
<LONG-TERM-NOTES-PAYABLE>                                                118,484
<COMMERCIAL-PAPER-OBLIGATIONS>                                                 0
<LONG-TERM-DEBT-CURRENT-PORT>                                                  0
<PREFERRED-STOCK-CURRENT>                                                      0
<CAPITAL-LEASE-OBLIGATIONS>                                                    0
<LEASES-CURRENT>                                                               0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                                           382,821
<TOT-CAPITALIZATION-AND-LIAB>                                          1,296,578
<GROSS-OPERATING-REVENUE>                                                553,151
<INCOME-TAX-EXPENSE>                                                      26,404
<OTHER-OPERATING-EXPENSES>                                               454,025
<TOTAL-OPERATING-EXPENSES>                                               454,025
<OPERATING-INCOME-LOSS>                                                   99,126
<OTHER-INCOME-NET>                                                        (2,278)
<INCOME-BEFORE-INTEREST-EXPEN>                                            70,444
<TOTAL-INTEREST-EXPENSE>                                                  26,264
<NET-INCOME>                                                              44,180
<PREFERRED-STOCK-DIVIDENDS>                                                  162
<EARNINGS-AVAILABLE-FOR-COMM>                                             44,018
<COMMON-STOCK-DIVIDENDS>                                                  44,300
<TOTAL-INTEREST-ON-BONDS>                                                      0
<CASH-FLOW-OPERATIONS>                                                   127,825
<EPS-BASIC>                                                                    0
<EPS-DILUTED>                                                                  0