<TABLE> <S> <C>

<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from the Form
10-Q for March 31, 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>                                                              3-MOS
<FISCAL-YEAR-END>                                                    Dec-31-1999
<PERIOD-END>                                                         Mar-31-1999
<BOOK-VALUE>                                                            PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                                              1,056,932
<OTHER-PROPERTY-AND-INVEST>                                                1,587
<TOTAL-CURRENT-ASSETS>                                                   136,779
<TOTAL-DEFERRED-CHARGES>                                                  78,623
<OTHER-ASSETS>                                                                 0
<TOTAL-ASSETS>                                                         1,273,921
<COMMON>                                                                  38,060
<CAPITAL-SURPLUS-PAID-IN>                                                218,972
<RETAINED-EARNINGS>                                                      160,419
<TOTAL-COMMON-STOCKHOLDERS-EQ>                                           417,451
<PREFERRED-MANDATORY>                                                     85,000
<PREFERRED>                                                                4,236
<LONG-TERM-DEBT-NET>                                                     247,420
<SHORT-TERM-NOTES>                                                        60,000
<LONG-TERM-NOTES-PAYABLE>                                                 70,000
<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>                                           362,814
<TOT-CAPITALIZATION-AND-LIAB>                                          1,273,921
<GROSS-OPERATING-REVENUE>                                                134,506
<INCOME-TAX-EXPENSE>                                                       2,641
<OTHER-OPERATING-EXPENSES>                                               118,841
<TOTAL-OPERATING-EXPENSES>                                               121,482
<OPERATING-INCOME-LOSS>                                                   13,024
<OTHER-INCOME-NET>                                                          (410)
<INCOME-BEFORE-INTEREST-EXPEN>                                            12,614
<TOTAL-INTEREST-EXPENSE>                                                   7,761
<NET-INCOME>                                                               4,853
<PREFERRED-STOCK-DIVIDENDS>                                                   54
<EARNINGS-AVAILABLE-FOR-COMM>                                              4,799
<COMMON-STOCK-DIVIDENDS>                                                  15,000
<TOTAL-INTEREST-ON-BONDS>                                                      0
<CASH-FLOW-OPERATIONS>                                                     8,841
<EPS-PRIMARY>                                                                  0
<EPS-DILUTED>                                                                  0
        



</TABLE>