The Gulf and Mississippi Railroad (reporting mark GMSR) was the first regional railroad in the United States upon its creation in 1985. With over 713 miles (1147 km) of track in the states of Mississippi Tennessee and Alabama it was among the largest spin-off railroads in the post-Staggers Act era. MidSouth Rail acquired the entire G&M railroad in 1988 operating it as a separate entity SouthRail.
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