Exhibit 23.1

INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this Registration Statement of
Gulf Power Company on Form S-3 of our reports dated February 17, 2003, relating
to the financial statements and financial statement schedule of Gulf Power
Company as of and for the year ended December 31, 2002 appearing in the Annual
Report on Form 10-K of Gulf Power Company for the year ended December 31, 2002
and to the reference to us under the heading "Experts" in the Prospectus, which
is part of this Registration Statement.

/s/Deloitte & Touche LLP

Atlanta, Georgia
April 10, 2003