Exhibit 23(a)

                                  BEGGS & LANE
                             POST OFFICE BOX 12950
                         PENSACOLA, FLORIDA 32576-2950
                                 (904) 432-2451










                                January 23, 1996



Gulf Power Company
500 Bayfront Parkway
Pensacola, Florida  32501

Ladies and Gentlemen:

     We hereby  consent to the  reference  to our firm under the caption  "Legal
Opinions and Experts" in the  Prospectus  Supplement  of Gulf Power Company (the
"Company") dated January 17, 1996,  relating to $30,000,000  aggregate principal
amount of First  Mortgage  Bonds,  6 7/8% Series due January 1, 2026, and to the
filing hereof with the Securities  and Exchange  Commission as an exhibit to the
Company's Current Report on Form 8-K dated January 17, 1996.

                               Very truly yours,

                               /s/Beggs & Lane