EXHIBIT 10(k)


         1994 ANNUAL INCENTIVE PLAN


               FPL GROUP, INC.

                      &

        FLORIDA POWER & LIGHT COMPANY





















                                   March 1994

         1994 ANNUAL INCENTIVE PLAN

FPL GROUP, INC. AND FLORIDA POWER & LIGHT COMPANY



OBJECTIVES:


1.   Recognize outstanding performers who have contributed
     significantly to the Corporation's success and to their
     respective business unit.

2.   Align the corporate vision, goals and strategy to compensation
     strategy.

3.   Provide a compensation environment which will attract, retain,
     and motivate talented employees.



ELIGIBLE PARTICIPANTS:


All exempt employees of FPL Group and Florida Power & Light Company.

Executives & Grades 11-14:    Nomination based on significant
                              contribution to the successful
                              accomplishment of corporate and
                              business unit indicators.

                         

Grades 1-10:                  Nomination based on clearly
                              unique performance and the
                              successful accomplishment of
                              business unit indicators.



CORPORATE GOALS:


The amount of annual incentive compensation earned shall be determined
based on the degree of achievement of the corporate net income goals
specified by the Compensation Committee.  Amounts earned on the basis
of achievement of the net income goals are subject to reduction based
on the degree of achievement of the performance indicators specified
by the Compensation Committee and at the discretion of the
Compensation Committee.  Both the goals and the targeted awards shall
be set forth in writing (which may be the minutes of a meeting) by the
Compensation Committee prior to the commencement of the services to
which the goals relate (except the goals and targets for 1994 shall be
set forth in writing no later than March 31, 1994).


LEVELS OF PERFORMANCE:

Performance will be measured at three levels:

1.   Corporate Net Income
     -    Payouts cannot exceed the maximum targeted award. 
          Amounts earned in accordance with this performance
          measure are subject to reduction based on performance
          at the next two levels.

2.   Corporate Performance (CP)
     -    Financial indicators
     -    General operating indicators
     -    Major milestone indicators

3.   Business Unit Performance (BUP)
     -    General operating indicators
     -    Major milestone indicators
     -    Cross functional indicators

The "Allocation Formula" for the CP and BUP performance measures shall
be determined by the Compensation Committee.


TARGET AWARD BY ORGANIZATIONAL LEVEL:



  POSITION          TARGET AWARD (1)       ALLOCATION % (2)
                                       
Executives
Chairman & CEO           55%                 100/0/0
President & COO          45%                 100/0/0
Vice President        20% - 35%              50/50/0

Managers
Grades 13-14             15%                 50/50/0
Grade 12                 12%                 50/50/0
Grade 11                 10%                 50/50/0
Grade 10                 10%                 0/100/0
Grades 8-9                8%                 0/100/0
Grades 1-7                6%                 0/100/0

(1)  Calculated as a percentage of base salary.
(2)  Corporate percent/Business Unit percent/Individual
     percent.
NOTE: All calculations of CP and BUP will be multiplied by the
CEO/BU Factor (0% -120%).
/TABLE


CONDITIONS:


- - -    Participant must be employed on or before September 1, and at
     the time awards are paid, unless otherwise provided by the
     Corporation.  Awards for participants employed between January
     and September will be prorated.

- - -    Retirement, disability or death may result in a prorated
     award.  Early retirement may result in a prorated award, with
     Compensation Committee approval.

- - -    Payments awarded under this Plan will be the responsibility of
     the Compensation Committee, and for manager levels will be
     subject to the discretion of FPL management.