<TABLE> <S> <C>

<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted
from the Form 10-Q for September 30, 1999, 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>                                                             9-MOS
<FISCAL-YEAR-END>                                                   Dec-31-1999
<PERIOD-END>                                                        Sep-30-1999
<BOOK-VALUE>                                                           PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                                             1,060,742
<OTHER-PROPERTY-AND-INVEST>                                               1,481
<TOTAL-CURRENT-ASSETS>                                                  157,909
<TOTAL-DEFERRED-CHARGES>                                                 82,696
<OTHER-ASSETS>                                                                0
<TOTAL-ASSETS>                                                        1,302,828
<COMMON>                                                                 38,060
<CAPITAL-SURPLUS-PAID-IN>                                               218,973
<RETAINED-EARNINGS>                                                     171,827
<TOTAL-COMMON-STOCKHOLDERS-EQ>                                          428,860
<PREFERRED-MANDATORY>                                                    85,000
<PREFERRED>                                                               4,236
<LONG-TERM-DEBT-NET>                                                    247,436
<SHORT-TERM-NOTES>                                                            0
<LONG-TERM-NOTES-PAYABLE>                                               119,950
<COMMERCIAL-PAPER-OBLIGATIONS>                                                0
<LONG-TERM-DEBT-CURRENT-PORT>                                            27,000
<PREFERRED-STOCK-CURRENT>                                                     0
<CAPITAL-LEASE-OBLIGATIONS>                                                   0
<LEASES-CURRENT>                                                              0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                                          390,346
<TOT-CAPITALIZATION-AND-LIAB>                                         1,302,828
<GROSS-OPERATING-REVENUE>                                               519,585
<INCOME-TAX-EXPENSE>                                                     27,712
<OTHER-OPERATING-EXPENSES>                                              420,238
<TOTAL-OPERATING-EXPENSES>                                              447,950
<OPERATING-INCOME-LOSS>                                                  71,635
<OTHER-INCOME-NET>                                                         (309)
<INCOME-BEFORE-INTEREST-EXPEN>                                           71,326
<TOTAL-INTEREST-EXPENSE>                                                 24,557
<NET-INCOME>                                                             46,769
<PREFERRED-STOCK-DIVIDENDS>                                                 162
<EARNINGS-AVAILABLE-FOR-COMM>                                            46,607
<COMMON-STOCK-DIVIDENDS>                                                 45,400
<TOTAL-INTEREST-ON-BONDS>                                                     0
<CASH-FLOW-OPERATIONS>                                                   92,829
<EPS-BASIC>                                                                 0
<EPS-DILUTED>                                                                 0






</TABLE>