Exhibit 23.2

CONSENT OF INDEPENDENT ACCOUNTANTS



                                    ---------


We consent to the incorporation by reference in the Prospectus Supplement to the
Registration Statement on Form S-3 of Gulf Power Company's Series F 5.60% Senior
Insured Quarterly Notes of our report dated March 12, 2002 relating to the
financial statements of XL Capital Assurance Inc. as of December 31, 2001 and
2000 and for each of the three years in the period ended December 31, 2001,
which appears as an exhibit in XL Capital Ltd.'s Annual Report on Form 10-K for
the year ended December 31, 2001. We also consent to the reference to our Firm
under the caption "Experts" in such Prospectus Supplement.


/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

New York, New York
March 24, 2003