Exhibit 23

                               Arthur Andersen LLP
                                   Suite 2500
                            133 Peachtree Street, NE
                             Atlanta, GA 30303-1816
                                  404-658-1776






                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS




      As independent public accountants, we hereby consent to the incorporation
of our report dated February 16, 2000 on the financial statements of Gulf Power
Company, included in this Form 8-K, into Gulf Power Company's previously filed
Registration Statement File Nos. 33-50165 and 333-42033.



/s/Arthur Andersen LLP
Atlanta, Georgia
February 28, 2000