Exhibit 32(d)


                                  CERTIFICATION

                             18 U.S.C. SECTION 1350
                    AS ADOPTED PURSUANT TO SECTION 906 OF THE
                           SARBANES-OXLEY ACT OF 2002


In connection with the accompanying Quarterly Report on Form 10-Q of Gulf Power
Company for the quarter ended September 30, 2004, we, the undersigned, hereby
certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906
of the Sarbanes-Oxley Act of 2002, to the best of our individual knowledge and
belief, that:

     (1)  such Quarterly Report on Form 10-Q of Gulf Power Company for the
          quarter ended September 30, 2004, which this statement accompanies,
          fully complies with the requirements of Section 13(a) or 15(d) of the
          Securities Exchange Act of 1934; and

     (2)  the information contained in such Quarterly Report on Form 10-Q of
          Gulf Power Company for the quarter ended September 30, 2004, fairly
          presents, in all material respects, the financial condition and
          results of operations of Gulf Power Company.



                                /s/Susan N. Story
                                 Susan N. Story
                      President and Chief Executive Officer



                              /s/Ronnie R. Labrato
                                Ronnie R. Labrato
                     Vice President, Chief Financial Officer
                                 and Comptroller

Date:  November 5, 2004