Exhibit 23.1



CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in this Registration Statement on
Form S-3 of our reports dated February 25, 2008, relating to the financial
statements and financial statement schedule of Gulf Power Company (which report
on the financial statements expresses an unqualified opinion and an explanatory
paragraph concerning a change in method of accounting for the funded status of
defined benefit pension and other postretirement plans in 2006), appearing in
the Annual Report on Form 10-K of Gulf Power Company for the year ended December
31, 2007, 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
March 12, 2008