<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from the
financial statements filed as Exhibit 99 and is qualified in its entirety by
reference to such financial statements.

</LEGEND>
<CIK> 0000044545
<NAME> GULF POWER COMPANY
<MULTIPLIER> 1,000

                                                   
<PERIOD-TYPE>                                                            12-MOS
<FISCAL-YEAR-END>                                                   Dec-31-1999
<PERIOD-END>                                                        Dec-31-1999
<BOOK-VALUE>                                                           PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                                             1,065,858
<OTHER-PROPERTY-AND-INVEST>                                               1,481
<TOTAL-CURRENT-ASSETS>                                                  158,186
<TOTAL-DEFERRED-CHARGES>                                                 82,970
<OTHER-ASSETS>                                                                0
<TOTAL-ASSETS>                                                        1,308,495
<COMMON>                                                                 38,060
<CAPITAL-SURPLUS-PAID-IN>                                               221,266
<RETAINED-EARNINGS>                                                     162,987
<TOTAL-COMMON-STOCKHOLDERS-EQ>                                          422,313
<PREFERRED-MANDATORY>                                                    85,000
<PREFERRED>                                                               4,236
<LONG-TERM-DEBT-NET>                                                    247,523
<SHORT-TERM-NOTES>                                                       55,000
<LONG-TERM-NOTES-PAYABLE>                                               119,926
<COMMERCIAL-PAPER-OBLIGATIONS>                                                0
<LONG-TERM-DEBT-CURRENT-PORT>                                                 0
<PREFERRED-STOCK-CURRENT>                                                     0
<CAPITAL-LEASE-OBLIGATIONS>                                                   0
<LEASES-CURRENT>                                                              0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                                          374,497
<TOT-CAPITALIZATION-AND-LIAB>                                         1,308,495
<GROSS-OPERATING-REVENUE>                                               674,099
<INCOME-TAX-EXPENSE>                                                     32,631
<OTHER-OPERATING-EXPENSES>                                              554,937
<TOTAL-OPERATING-EXPENSES>                                              554,937
<OPERATING-INCOME-LOSS>                                                 119,162
<OTHER-INCOME-NET>                                                          414
<INCOME-BEFORE-INTEREST-EXPEN>                                           86,945
<TOTAL-INTEREST-EXPENSE>                                                 33,061
<NET-INCOME>                                                             53,884
<PREFERRED-STOCK-DIVIDENDS>                                                 217
<EARNINGS-AVAILABLE-FOR-COMM>                                            53,667
<COMMON-STOCK-DIVIDENDS>                                                 61,300
<TOTAL-INTEREST-ON-BONDS>                                                     0
<CASH-FLOW-OPERATIONS>                                                  106,535
<EPS-BASIC>                                                                   0
<EPS-DILUTED>                                                                 0