Exhibit 24(d)


One Energy Place
Pensacola, Florida 32520

850-444-6111
                                                                      Gulf Power
                                                              A SOUTHERN COMPANY



                                February 26, 2004



Mr. Thomas A. Fanning                          Mr. Wayne Boston
The Southern Company                           Southern Company Services, Inc.
270 Peachtree Street, N.W.                     241 Ralph McGill Blvd. NE
Atlanta GA 30303                               Atlanta GA 30308-3374


Dear Sirs:

                             Re: Forms 10-K and 10-Q

         Gulf Power Company proposes to file or join in the filing of reports
under the Securities Exchange Act of 1934 with the Securities and Exchange
Commission with respect to the following: (1) its Annual Report on Form 10-K for
the year ended December 31, 2003, and (2) its 2004 quarterly reports on Form
10-Q.

         Gulf Power Company and the undersigned Directors and Officers of said
Company, individually as a Director and/or as an Officer of the Company, hereby
make, constitute and appoint each of you our true and lawful Attorney for each
of us and in each of our names, places and steads to sign and cause to be filed
with the Securities and Exchange Commission in connection with the foregoing
said Annual Report on Form 10-K, quarterly reports on Form 10-Q and any
appropriate amendment or amendments thereto and any necessary exhibits.

                                                    Sincerely,



                                               By /s/Susan N. Story
                                                  Susan N. Story
                                       President and Chief Executive Officer



<PAGE>


                                      - 2 -






     /s/C. LeDon Anchors                           /s/Winston E. Scott
      C. LeDon Anchors                               Winston E. Scott




  /s/William C. Cramer, Jr.                           /s/Susan N. Story
   William C. Cramer, Jr.                              Susan N. Story




     /s/Fred C. Donovan                             /s/Ronnie R. Labrato
       Fred C. Donovan                                Ronnie R. Labrato




______________________________                      /s/Susan D. Ritenour
      H. Allen Franklin                               Susan D. Ritenour




    /s/William A. Pullum
      William A. Pullum


<PAGE>


Extract from minutes of meeting of the board of directors of Gulf Power Company.

                               - - - - - - - - - -

         RESOLVED, That for the purpose of signing the reports under the
Securities Exchange Act of 1934 to be filed with the Securities and Exchange
Commission with respect to the filing of this Company's Annual Report on Form
10-K for the year ended December 31, 2003, and its 2004 quarterly reports on
Form 10-Q, and of remedying any deficiencies with respect thereto by appropriate
amendment or amendments, this Company, the members of its Board of Directors,
and its Officers, are authorized to give their several powers of attorney to
Thomas A. Fanning and Wayne Boston.

                               - - - - - - - - - -

         The undersigned officer of Gulf Power Company does hereby certify that
the foregoing is a true and correct copy of resolution duly and regularly
adopted at a meeting of the board of directors of Gulf Power Company, duly held
on February 26, 2004, at which a quorum was in attendance and voting throughout,
and that said resolution has not since been rescinded but is still in full force
and effect.


Dated: March 1, 2004                                      GULF POWER COMPANY


                                                          By /s/Wayne Boston
                                                              Wayne Boston
                                                           Assistant Secretary