Exhibit 32(d)


                                  CERTIFICATION

                             18 U.S.C. SECTION 1350

                    AS ADOPTED PURSUANT TO SECTION 906 OF THE

                           SARBANES-OXLEY ACT OF 2002

In connection with the accompanying Quarterly Report on Form 10-Q of Gulf Power
Company for the quarter ended March 31, 2005, we, the undersigned, hereby
certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906
of the Sarbanes-Oxley Act of 2002, to the best of our individual knowledge and
belief, that:

(1)      such Quarterly Report on Form 10-Q of Gulf Power Company for the
         quarter ended March 31, 2005, which this statement accompanies, fully
         complies with the requirements of Section 13(a) or 15(d) of the
         Securities Exchange Act of 1934; and

(2)      the information contained in such Quarterly Report on Form 10-Q of Gulf
         Power Company for the quarter ended March 31, 2005, fairly presents, in
         all material respects, the financial condition and results of
         operations of Gulf Power Company.

                                               /s/Susan N. Story
                                                Susan N. Story
                                     President and Chief Executive Officer


                                             /s/Ronnie R. Labrato
                                               Ronnie R. Labrato
                                    Vice President, Chief Financial Officer
                                                and Comptroller

Date:  May 4, 2005