Exhibit G



                                  Beggs & Lane
                               Pensacola, Florida




                                 April 22, 2003





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 $29,075,000 aggregate
principal amount of Revenue Bonds (as defined therein) by Mississippi Business
Finance Corporation and the issuance of $32,550,000 principal amount of Revenue
Bonds by Escambia County, Florida 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
April 22, 2003
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