Exhibit 23(d)1








INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Registration Statement No.
333-104449 of Gulf Power Company on Form S-3 of our reports dated March 1, 2004
(which report on the financial statements expresses an unqualified opinion and
includes an explanatory paragraph relating to the change in the method of
accounting for asset retirement obligations), relating to the financial
statements of Gulf Power Company as of and for the years ended December 31, 2003
and 2002 appearing in this Annual Report on Form 10-K of Gulf Power Company for
the year ended December 31, 2003.


/s/Deloitte & Touche LLP

Atlanta, Georgia
March 1, 2004