<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted
from the Form 10-Q for June 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>                                                             6-MOS
<FISCAL-YEAR-END>                                                   Dec-31-2000
<PERIOD-END>                                                        Jun-30-2000
<BOOK-VALUE>                                                           PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                                             1,081,092
<OTHER-PROPERTY-AND-INVEST>                                               4,475
<TOTAL-CURRENT-ASSETS>                                                  149,524
<TOTAL-DEFERRED-CHARGES>                                                 74,719
<OTHER-ASSETS>                                                                0
<TOTAL-ASSETS>                                                        1,309,810
<COMMON>                                                                 38,060
<CAPITAL-SURPLUS-PAID-IN>                                               221,266
<RETAINED-EARNINGS>                                                     151,067
<TOTAL-COMMON-STOCKHOLDERS-EQ>                                          410,393
<PREFERRED-MANDATORY>                                                    85,000
<PREFERRED>                                                               4,236
<LONG-TERM-DEBT-NET>                                                    247,722
<SHORT-TERM-NOTES>                                                       58,000
<LONG-TERM-NOTES-PAYABLE>                                               119,002
<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>                                          385,457
<TOT-CAPITALIZATION-AND-LIAB>                                         1,309,810
<GROSS-OPERATING-REVENUE>                                               320,618
<INCOME-TAX-EXPENSE>                                                     10,449
<OTHER-OPERATING-EXPENSES>                                              274,106
<TOTAL-OPERATING-EXPENSES>                                              274,106
<OPERATING-INCOME-LOSS>                                                  46,512
<OTHER-INCOME-NET>                                                         (711)
<INCOME-BEFORE-INTEREST-EXPEN>                                           35,352
<TOTAL-INTEREST-EXPENSE>                                                 17,664
<NET-INCOME>                                                             17,688
<PREFERRED-STOCK-DIVIDENDS>                                                 108
<EARNINGS-AVAILABLE-FOR-COMM>                                            17,580
<COMMON-STOCK-DIVIDENDS>                                                 29,500
<TOTAL-INTEREST-ON-BONDS>                                                     0
<CASH-FLOW-OPERATIONS>                                                   70,396
<EPS-BASIC>                                                                   0
<EPS-DILUTED>                                                                 0