Exhibit 26(a)

                        GULF POWER COMPANY

                           ____________


                NOTICE OF INVITATION FOR PROPOSALS


             FOR THE PURCHASE OF FIRST MORTGAGE BONDS
                     AND CLASS A PREFERRED STOCK


    GULF POWER COMPANY is inviting proposals for the purchase from it of its
First Mortgage Bonds and Class A Preferred Stock, Cumulative, Par Value $10
Per Share (Stated Capital $25 Per Share), aggregating up to $230,500,000 in
principal amount or stated capital, as the case may be.  The Bonds and the
Stock each may be issued and sold by the Company in one or more series. 
Proposals are to be submitted to the Company in accordance with such
procedures and at such time or times on such day or days as shall be
designated by the Company by notice to prospective bidders in writing or by
telephone, confirmed in writing, as provided in the terms and conditions
relating to proposals.  Such notice or notices will also designate the
principal amount of Bonds or the number of shares of Stock for which proposals
are to be submitted and the term of the Bonds, which shall be not more than 40
years.  Copies of a prospectus relating to the Bonds and the Stock and of the
terms and conditions relating to proposals for the purchase of the Bonds and
the Stock may be obtained at the office of Southern Company Services, Inc.,
One Wall Street, 42nd Floor, New York, N.Y.  Proposals will be considered only
from persons who have received copies of such prospectus and only if made in
accordance with and subject to such terms and conditions and any notice given
by the Company pursuant thereto.  Prior to the acceptance of any bid, the
bidder will be furnished a copy of a prospectus which meets the requirements
of Section 10(a) of the Securities Act of 1933 at that time.



                                    GULF POWER COMPANY

                                    By TRAVIS J. BOWDEN

                                        President and Chief Executive Officer 

Dated:  January 9, 1996.