<TABLE> <S> <C>
<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted
from the Form 10-Q for June 30, 2000, and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000044545
<NAME> GULF POWER COMPANY
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> Dec-31-2000
<PERIOD-END> Jun-30-2000
<BOOK-VALUE> PER-BOOK
<TOTAL-NET-UTILITY-PLANT> 1,081,092
<OTHER-PROPERTY-AND-INVEST> 4,475
<TOTAL-CURRENT-ASSETS> 149,524
<TOTAL-DEFERRED-CHARGES> 74,719
<OTHER-ASSETS> 0
<TOTAL-ASSETS> 1,309,810
<COMMON> 38,060
<CAPITAL-SURPLUS-PAID-IN> 221,266
<RETAINED-EARNINGS> 151,067
<TOTAL-COMMON-STOCKHOLDERS-EQ> 410,393
85,000
4,236
<LONG-TERM-DEBT-NET> 247,722
<SHORT-TERM-NOTES> 58,000
<LONG-TERM-NOTES-PAYABLE> 119,002
<COMMERCIAL-PAPER-OBLIGATIONS> 0
<LONG-TERM-DEBT-CURRENT-PORT> 0
0
<CAPITAL-LEASE-OBLIGATIONS> 0
<LEASES-CURRENT> 0
<OTHER-ITEMS-CAPITAL-AND-LIAB> 385,457
<TOT-CAPITALIZATION-AND-LIAB> 1,309,810
<GROSS-OPERATING-REVENUE> 320,618
<INCOME-TAX-EXPENSE> 10,449
<OTHER-OPERATING-EXPENSES> 274,106
<TOTAL-OPERATING-EXPENSES> 274,106
<OPERATING-INCOME-LOSS> 46,512
<OTHER-INCOME-NET> (711)
<INCOME-BEFORE-INTEREST-EXPEN> 35,352
<TOTAL-INTEREST-EXPENSE> 17,664
<NET-INCOME> 17,688
108
<EARNINGS-AVAILABLE-FOR-COMM> 17,580
<COMMON-STOCK-DIVIDENDS> 29,500
<TOTAL-INTEREST-ON-BONDS> 0
<CASH-FLOW-OPERATIONS> 70,396
<EPS-BASIC> 0
<EPS-DILUTED> 0
</TABLE>