<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from the Form
10-Q for June 30, 1997, 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-31-1996
<PERIOD-END>                                                      JUN-30-1997
<BOOK-VALUE>                                                    PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                                      1,054,725
<OTHER-PROPERTY-AND-INVEST>                                          633
<TOTAL-CURRENT-ASSETS>                                           163,916
<TOTAL-DEFERRED-CHARGES>                                          70,827
<OTHER-ASSETS>                                                         0
<TOTAL-ASSETS>                                                 1,290,101
<COMMON>                                                          38,060
<CAPITAL-SURPLUS-PAID-IN>                                        218,482
<RETAINED-EARNINGS>                                              173,541
<TOTAL-COMMON-STOCKHOLDERS-EQ>                                   430,083
<PREFERRED-MANDATORY>                                             40,000
<PREFERRED>                                                       65,102
<LONG-TERM-DEBT-NET>                                             280,540
<SHORT-TERM-NOTES>                                                19,500
<LONG-TERM-NOTES-PAYABLE>                                         27,000
<COMMERCIAL-PAPER-OBLIGATIONS>                                         0
<LONG-TERM-DEBT-CURRENT-PORT>                                     56,431
<PREFERRED-STOCK-CURRENT>                                              0
<CAPITAL-LEASE-OBLIGATIONS>                                            0
<LEASES-CURRENT>                                                       0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                                   371,445
<TOT-CAPITALIZATION-AND-LIAB>                                  1,290,101
<GROSS-OPERATING-REVENUE>                                        286,666
<INCOME-TAX-EXPENSE>                                              13,280
<OTHER-OPERATING-EXPENSES>                                       234,021
<TOTAL-OPERATING-EXPENSES>                                       247,301
<OPERATING-INCOME-LOSS>                                           39,365
<OTHER-INCOME-NET>                                                    96
<INCOME-BEFORE-INTEREST-EXPEN>                                    39,461
<TOTAL-INTEREST-EXPENSE>                                          15,740
<NET-INCOME>                                                      23,721
<PREFERRED-STOCK-DIVIDENDS>                                        2,595
<EARNINGS-AVAILABLE-FOR-COMM>                                     21,126
<COMMON-STOCK-DIVIDENDS>                                          36,700
<TOTAL-INTEREST-ON-BONDS>                                              0
<CASH-FLOW-OPERATIONS>                                            61,958
<EPS-PRIMARY>                                                          0
<EPS-DILUTED>                                                          0