<ARTICLE> UT
<LEGEND>
This schedule  contains summary  financial  information  extracted from the Form
10-Q for June 30,  1996,  and is  qualified in its entirety by reference to such
financial statements.
</LEGEND>
<CIK> 0000044545
<NAME> GULF POWER COMPANY
<MULTIPLIER> 1,000
       
                                                      
<PERIOD-TYPE>                                                6-MOS
<FISCAL-YEAR-END>                                      DEC-31-1995
<PERIOD-END>                                           JUN-30-1996
<BOOK-VALUE>                                              PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                                1,071,622
<OTHER-PROPERTY-AND-INVEST>                                    655
<TOTAL-CURRENT-ASSETS>                                     184,595
<TOTAL-DEFERRED-CHARGES>                                    90,339
<OTHER-ASSETS>                                                   0
<TOTAL-ASSETS>                                           1,347,211
<COMMON>                                                    38,060
<CAPITAL-SURPLUS-PAID-IN>                                  218,519
<RETAINED-EARNINGS>                                        178,772
<TOTAL-COMMON-STOCKHOLDERS-EQ>                             435,351
<PREFERRED-MANDATORY>                                            0
<PREFERRED>                                                 89,602
<LONG-TERM-DEBT-NET>                                       345,985
<SHORT-TERM-NOTES>                                          64,500
<LONG-TERM-NOTES-PAYABLE>                                   16,430
<COMMERCIAL-PAPER-OBLIGATIONS>                                   0
<LONG-TERM-DEBT-CURRENT-PORT>                               15,528
<PREFERRED-STOCK-CURRENT>                                        0
<CAPITAL-LEASE-OBLIGATIONS>                                      0
<LEASES-CURRENT>                                                 0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                             379,815
<TOT-CAPITALIZATION-AND-LIAB>                            1,347,211
<GROSS-OPERATING-REVENUE>                                  308,742
<INCOME-TAX-EXPENSE>                                        15,512
<OTHER-OPERATING-EXPENSES>                                 251,464
<TOTAL-OPERATING-EXPENSES>                                 266,976
<OPERATING-INCOME-LOSS>                                     41,766
<OTHER-INCOME-NET>                                             (63)
<INCOME-BEFORE-INTEREST-EXPEN>                              41,703
<TOTAL-INTEREST-EXPENSE>                                    15,003
<NET-INCOME>                                                26,700
<PREFERRED-STOCK-DIVIDENDS>                                  2,861
<EARNINGS-AVAILABLE-FOR-COMM>                               23,839
<COMMON-STOCK-DIVIDENDS>                                    24,700
<TOTAL-INTEREST-ON-BONDS>                                        0
<CASH-FLOW-OPERATIONS>                                      63,093
<EPS-PRIMARY>                                                    0
<EPS-DILUTED>                                                    0