Exhibit G


                                  Beggs & Lane
                             501 Commendencia Street
                            Pensacola, Florida 32501
                                  850-432-2451





                                 October 4, 2002





Securities and Exchange Commission
Washington, DC 20549

RE:      Statement on Form U-1
         of Gulf Power Company
         (herein called the "Company")
         File No. 70-8949

Ladies and Gentlemen:

We have read the statement on Form U-1, as amended, referred to above and are
furnishing this opinion with respect to the issuance of $13,000,000 aggregate
principal amount of Revenue Bonds (as defined therein) by the Mississippi
Business Finance Corporation and the issuance of $42,000,000 principal amount of
Revenue Bonds by the Development Authority of Monroe County (Georgia) both for
the benefit of the Company.

We are of the opinion that:

(a)      the Company is validly organized and duly existing as a corporation
         under the laws of the State of Maine and is duly admitted to do
         business as a foreign corporation in the States of Florida, Georgia and
         Mississippi;

(b)      the subject transactions have been consummated in accordance with such
         statement on Form U-1, as amended;

(c)      all state laws applicable to the transactions have been complied with;

(d)      the Company's Note evidencing its obligations with respect each issue
         of Revenue Bonds is a valid and binding obligation of the Company in
         accordance with its terms; and

(e)      the consummation of the transactions did not violate the legal rights
         of the holders of any securities issued by the Company or any associate
         company thereof.






Securities and Exchange Commission
October 4, 2002
Page 2




We hereby give our written consent to the use of this opinion in connection with
the above-mentioned statement on Form U-1, as amended, and to the filing thereof
with the Commission at the time of the filing by the Company of its certificate
pursuant to Rule 24.


                                                              Very truly yours,

                                                              /s/Beggs & Lane