Deloitte & Touche LLP                                            Exhibit 23(d)1
191 Peachtree Street, NE
Suite 1500
Atlanta, Georgia 30303-1924                                          Deloitte
                                                                     & Touche



INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Registration Statement No.
333-59942 of Gulf Power Company on Form S-3, of our reports dated February 17,
2003, appearing in this Annual Report on Form 10-K of Gulf Power Company for the
year ended December 31, 2002.


/s/Deloitte & Touche LLP

Deloitte & Touche LLP
Atlanta, Georgia
March 7, 2003