[LETTERHEAD OF STEEL, HECTOR & DAVIS LLP]

                                     EXHIBIT 5(a)


                                     May 18, 1998


          Florida Power & Light Company
          700 Universe Boulevard
          Juno Beach, Florida 33408

          Ladies and Gentlemen:

               As counsel for Florida Power & Light Company, a Florida
          corporation (the "Company"), we have participated in the
          preparation and filing of a registration statement on Form S-3 to
          be filed with the Securities and Exchange Commission under to the
          Securities Act of 1933, as amended, on or about the date hereof
          (the "Registration Statement") in connection with the proposed
          offering of $210,000,000 in principal amount of First Mortgage
          Bonds (the "New Bonds").  In connection therewith, we have
          reviewed such documents and records as we have deemed necessary
          to enable us to express an opinion on the matters covered
          thereby.

               Based upon the foregoing, we are of the opinion that the New
          Bonds, when sold as contemplated in the Registration Statement,
          will be valid, legal and binding obligations of the Company,
          except as such may later be limited by bankruptcy, insolvency or
          other laws affecting mortgagees' and other creditors' rights
          generally and equitable limitations on the enforceability of
          specific remedies.

               We hereby consent to the filing of this opinion as an
          exhibit to the Registration Statement.  We also consent to the
          reference to us in the Prospectus included in the Registration
          Statement under the captions "Experts" and "Legal Matters".

               We are members of the Florida Bar and this opinion is
          limited to the laws of Florida and the federal laws of the United
          States.  As to all matters of New York law, we have relied, with
          your consent, upon the opinion of even date herewith rendered to
          you by Reid & Priest LLP, New York, New York.  As to all matters
          of Florida law, Reid & Priest LLP is hereby authorized to rely
          upon this opinion as though it were rendered to it.

                                             Very truly yours,

                                             /s/ Steel Hector & Davis LLP

                                             STEEL HECTOR & DAVIS LLP