8-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported)April 25, 2006

Commission File Number	Registrant, State of Incorporation, Address and Telephone Number	I.R.S. Employer Identification No.
1-3526	The Southern Company (A Delaware Corporation) 30 Ivan Allen Jr. Blvd., N.W. Atlanta, Georgia 30308 (404) 506-5000	58-0690070
1-3164	Alabama Power Company (An Alabama Corporation) 600 North 18th Street Birmingham, Alabama 35291 (205) 257-1000	63-0004250
1-6468	Georgia Power Company (A Georgia Corporation) 241 Ralph McGill Boulevard, N.E. Atlanta, Georgia 30308 (404) 506-6526	58-0257110
0-2429	Gulf Power Company (A Florida Corporation) One Energy Place Pensacola, Florida 32520 (850) 444-6111	59-0276810
001-11229	Mississippi Power Company (A Mississippi Corporation) 2992 West Beach Gulfport, Mississippi 39501 (228) 864-1211	64-0205820
1-5072	Savannah Electric and Power Company (A Georgia Corporation) 600 East Bay Street Savannah, Georgia 31401 (912) 644-7171	58-0418070
333-98553	Southern Power Company (A Delaware Corporation) 30 Ivan Allen Jr. Blvd., N.W. Atlanta, Georgia 30308 (404) 506-5000	58-2598670

The addresses of the registrants have not changed since the last report.

This combined Form 8-K is furnished separately by seven registrants: The Southern Company, Alabama Power Company, Georgia Power Company, Gulf Power Company, Mississippi Power Company, Savannah Electric and Power Company and Southern Power Company. Information contained herein relating to each registrant is furnished by each registrant solely on its own behalf. Each registrant makes no representation as to information relating to the other registrants.

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.02. Results of Operations and Financial Condition.

The information in this Current Report on Form 8-K, including the exhibits attached hereto, shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities under that Section. Furthermore, such information, including the exhibits attached hereto, shall not be deemed to be incorporated by reference in any filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing.

On April 25, 2006, The Southern Company (“Southern Company”) issued a press release regarding its earnings for the three months ended March 31, 2006. A copy of this release is being furnished as Exhibit 99.01 to this Current Report on Form 8-K. In addition, certain additional information regarding the financial results for the three months ended March 31, 2006 is being furnished as Exhibits 99.02 through 99.06 to this Current Report on Form 8-K.

Use of Non-GAAP Financial Measures

In Exhibits 99.01 and 99.05 attached to this Current Report on Form 8-K, Southern Company, in addition to presenting kilowatt-hour sales information for the three months ended March 31, 2005, as reported in accordance with accounting principles generally accepted in the United States (“GAAP”), has also provided adjusted kilowatt-hour sales information for the three months ended March 31, 2005. In 2005, certain Georgia Power Company industrial customers were reclassified from industrial to commercial to be consistent with the rate structure approved by the Georgia Public Service Commission. The adjusted kilowatt-hour sales information reclassifies 2005 kilowatt-hour sales for commercial and industrial customers to be consistent with the presentation for the three months ended March 31, 2006. Southern Company believes that the adjusted kilowatt-hour sales information is useful to investors because it provides investors with more consistent information for purposes of comparing 2005 and 2006 kilowatt-hour sales performance. The presentation of this additional information is not meant to be considered a substitute for financial measures prepared in accordance with GAAP.

Exhibits

The exhibits hereto contain business segment information for Alabama Power Company, Georgia Power Company, Gulf Power Company, Mississippi Power Company, Savannah Electric and Power Company and Southern Power Company. Accordingly, this report is also being furnished on behalf of each such registrant.

The following exhibits relate to the three months ended March 31, 2006:

Exhibit 99.01 Press Release.

Exhibit 99.02 Financial Highlights.

Exhibit 99.03 Significant Factors Impacting EPS.

Exhibit 99.04 Analysis of Consolidated Earnings.

Exhibit 99.05 Kilowatt-Hour Sales.

Exhibit 99.06 Financial Overview.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, each of the registrants has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date:      April 25, 2006	THE SOUTHERN COMPANY
	By                                  /s/W. Ron Hinson                          W. Ron Hinson Comptroller
	ALABAMA POWER COMPANY GEORGIA POWER COMPANY GULF POWER COMPANY MISSISSIPPI POWER COMPANY SAVANNAH ELECTRIC AND POWER COMPANY SOUTHERN POWER COMPANY
	By                                  /s/Wayne Boston                          Wayne Boston Assistant Secretary

EX-99.01

                                                                   Exhibit 99.01

News

                                                         [Southern Company Logo]




Media Contact:    Marc Rice
                  404-506-5333 or 1-866-506-5333
                  media@southerncompany.com
                  www.southerncompany.com

Investor Relations Contact:
                  Glen Kundert
                  404-506-5135
                  gakunder2@southernco.com


                                                                  April 25, 2006

                     Southern Company first quarter earnings
            show business fundamentals, region's growth remain strong

ATLANTA - Southern Company today reported first quarter earnings of $261.6
million, or 35 cents a share, as ongoing customer growth and economic strength
in the Southeast drove the continued solid performance of the core business.

The results compared with earnings of $323.0 million, or 43 cents a share, in
the first quarter a year ago. The year-to-year decline was attributable
primarily to the expensing of stock options, which began in the first quarter of
2006 and - as expected - lowered earnings by 2 cents per share; a reserve taken
because of the potential phase-out of federal tax credits related to synthetic
fuels, which reduced earnings by 2 cents a share; costs related to an
accelerated schedule of planned operation and maintenance work that was carried
out in the quarter; and expenses associated with a settlement of a dispute with
the U.S. Environmental Protection Agency.

"The fundamentals of our business remain strong, as evidenced by the continued
economic growth in the region and outstanding operational and customer
satisfaction performance across the company," said Chairman, President and CEO
David M. Ratcliffe. "These positive factors were reflected in our recent
decision to increase the annual dividend rate for the fifth straight year."

Economic growth, a key driver of Southern Company's performance, has continued
in the Southeast. The number of customers served by Southern Company has
increased 1.3 percent since the end of the first quarter in 2005. The company is



serving more than 53,600 additional customers, compared with the same time last
year.

Revenues for the quarter were $3.06 billion, a 9.9 percent increase -- due in
part to increased fuel revenues resulting from rising fuel costs -- over $2.79
billion in the first quarter of 2005.

Kilowatt-hour sales to retail customers in Southern Company's four-state service
area increased 0.3 percent in the quarter, compared with the same period last
year. Residential electricity use increased 0.6 percent. During 2005, some
Georgia Power industrial customers were reclassified from the industrial class
to the commercial class to be consistent with the rate structure approved by the
Georgia Public Service Commission. Adjusting the 2005 numbers for comparison
purposes, electricity use by commercial customers - offices, stores and other
non-manufacturing firms - increased 1.4 percent and industrial energy use
decreased 1.0 percent in the first quarter of 2006. As reported, without
adjusting the 2005 kilowatt-hour sales, commercial use increased 2.5 percent and
industrial use decreased 1.9 percent. Total sales of electricity, including
wholesale sales, decreased 0.5 percent for the quarter, compared with the same
period in 2005.

In conjunction with this earnings announcement, Southern Company has posted on
its Web site detailed financial information on its first quarter performance.
These materials are available at 7:30 a.m. EDT April 25 at
www.southerncompany.com.

Southern Company's financial analyst call will be at 1 p.m. EDT April 25, at
which time Ratcliffe and Chief Financial Officer Tom Fanning will discuss
earnings and earnings guidance as well as a general business update. Investors,
media and the public may listen to a live Webcast of the call at
www.southerncompany.com. A replay of the Webcast will be available at the site
for 12 months.

With 4.3 million customers and more than 40,000 megawatts of generating
capacity, Atlanta-based Southern Company (NYSE: SO) is the premier
super-regional energy company in the Southeast and a leading U.S. producer of
electricity. Southern Company owns electric utilities in four states and a
growing competitive generation company, as well as fiber optics and wireless
communications. Southern Company brands are known for excellent customer
service, high reliability and retail electric prices that are significantly
below the national average. Southern Company has been ranked the nation's top
electric utility in the American Customer Satisfaction Index six years in a row.
Southern Company has more than 500,000 shareholders, making its common stock one
of the most widely held in the United States. Visit the Southern Company Web
site at www.southerncompany.com.

Forward Looking Statements Note:
Certain information contained in this release is forward-looking information
based on current expectations and plans that involve risks and uncertainties.
Forward-looking information includes, among other things, statements concerning
results of operations, customer and economic growth and Southern Company's



strategies. Southern Company cautions that there are certain factors that can
cause actual results to differ materially from the forward-looking information
that has been provided. The reader is cautioned not to put undue reliance on
this forward-looking information, which is not a guarantee of future performance
and is subject to a number of uncertainties and other factors, many of which are
outside the control of Southern Company; accordingly, there can be no assurance
that such suggested results will be realized.

The following factors, in addition to those discussed in Southern Company's
Annual Report on Form 10-K for the year ended Dec. 31, 2005, and subsequent
securities filings, could cause results to differ materially from management
expectations as suggested by such forward-looking information: the impact of
recent and future federal and state regulatory change, including legislative and
regulatory initiatives regarding deregulation and restructuring of the electric
utility industry and implementation of the Energy Policy Act of 2005, and also
changes in environmental, tax and other laws and regulations to which Southern
Company and its subsidiaries are subject, as well as changes in application of
existing laws and regulations; current and future litigation, regulatory
investigations, proceedings or inquiries, including the pending EPA civil
actions against certain Southern Company subsidiaries, FERC matters, IRS audits
and Mirant-related matters; the effects, extent and timing of the entry of
additional competition in the markets in which Southern Company's subsidiaries
operate; variations in demand for electricity and gas, including those relating
to weather, the general economy and population and business growth (and
declines); available sources and costs of fuels; ability to control costs;
investment performance of Southern Company's employee benefit plans; advances in
technology; state and federal rate regulations and the impact of pending and
future rate cases and negotiations, including rate cases relating to fuel cost
recovery; the performance of projects undertaken by the non-utility businesses
and the success of efforts to invest in and develop new opportunities; internal
restructuring or other restructuring options that may be pursued; potential
business strategies, including acquisitions or dispositions of assets or
businesses, which cannot be assured to be completed or beneficial to Southern
Company or its subsidiaries; the ability of counterparties of Southern Company
and its subsidiaries to make payments as and when due; the ability to obtain new
short- and long-term contracts with neighboring utilities; the direct or
indirect effect on Southern Company's business resulting from terrorist
incidents and the threat of terrorist incidents; interest rate fluctuations and
financial market conditions and the results of financing efforts, including
Southern Company's and its subsidiaries' credit ratings; the ability of Southern
Company and its subsidiaries to obtain additional generating capacity at
competitive prices; catastrophic events such as fires, earthquakes, floods,
hurricanes or other similar occurrences; the direct or indirect effects on
Southern Company's business resulting from incidents similar to the August 2003
power outage in the Northeast; and the effect of accounting pronouncements
issued periodically by standard-setting bodies. Southern Company and its
subsidiaries expressly disclaim any obligation to update any forward-looking
information.
                                    # # #

EX-99.02

                                                                   Exhibit 99.02

                                Southern Company
                              Financial Highlights
               (In Millions of Dollars Except Earnings Per Share)

                                               3 Months Ended March
                                               --------------------
                                                2006           2005
                                                ----           ----
                                               (Notes)        (Notes)

Consolidated Earnings-

(See Notes)
Retail Business                              $   194         $   233
Competitive Generation                            70              58
                                             -------         -------
  Total                                          264             291
Synthetic Fuels                                    9              22
Leasing Business                                   6               6
Parent Company and Other                         (17)              4
                                             -------         -------
Net Income                                   $   262         $   323
                                             =======         =======

Basic Earnings Per Share-(See Notes)         $  0.35         $  0.43

Operating Revenues                           $ 3,063         $ 2,787
Average Shares Outstanding (in millions)         742             744
End of Period Shares Outstanding (in millions)   742             745

Notes
- -----
- -    Southern Company GAS completed the sale of substantially all of its assets
     on January 4, 2006 and is included in consolidated earnings in all periods
     as discontinued operations.
- -    For 3 months ended March 2006 and 2005, diluted earnings per share are not
     more than 1 cent per share and are not material.
- -    Certain prior year data has been reclassified to conform with current year
     presentation.
- -    Information contained in this report is subject to audit and adjustments
     and certain classifications may be different from final results published
     in the Form 10-Q.

EX-99.03

                                                                   Exhibit 99.03

                                Southern Company
                  Significant Factors Impacting EPS (See Notes)

                                3 Months Ended March
                                --------------------
                            2006        2005      Change
                            ----        ----      ------

Consolidated Earnings-     $0.35      $ 0.43    $ (0.08)

Significant Factors:
Retail Business                                   (0.05)
Competitive Generation                             0.01
Synthetic Fuels                                   (0.02)
Parent Company and Other                          (0.02)
                                                --------
Total                                           $ (0.08)
                                                ========

Notes
- -----
- -    Southern Company GAS completed the sale of substantially all of its assets
     on January 4, 2006 and is included in consolidated earnings in all periods
     as discontinued operations.
- -    Certain prior year data has been reclassified to conform with current year
     presentation.
- -    Information contained in this report is subject to audit and adjustments
     and certain classifications may be different from final results published
     in the Form 10-Q.

EX-99.04

                                                                   Exhibit 99.04

                                Southern Company
                        Analysis of Consolidated Earnings
                            (In Millions of Dollars)

                                               3 Months Ended March
                                        ---------------------------------
                                          2006          2005       Change
                                          ----          ----       ------
Income Account-
Retail Revenue                          $ 2,471       $ 2,269      $ 202
Wholesale Revenue                           415           347         68
Other Electric Revenues                     111           101         10
Non-regulated Operating Revenues             66            70         (4)
                                        -------       -------      -----
Total Revenues                            3,063         2,787        276
                                        -------       -------      -----
Fuel and Purchased Power                  1,153           963        190
Non-fuel O & M                              846           810         36
Depreciation and Amortization               299           291          8
Taxes Other Than Income Taxes               175           163         12
                                        -------       -------      -----
Total Operating Expenses                  2,473         2,227        246
                                        -------       -------      -----
Operating Income                            590           560         30
Other Income, net                           (12)           12        (24)
Interest Charges and Dividends              210           178         32
Income Taxes                                107            76         31
Discontinued Operations, net of tax           1             5         (4)
                                        -------       -------      -----
NET INCOME (See Notes)                  $   262       $   323      $ (61)
                                        =======       =======      =====


Notes
- -----
- -    Southern Company GAS completed the sale of substantially all of its assets
     on January 4, 2006 and is included in consolidated earnings in all periods
     as discontinued operations.
- -    Certain prior year data has been reclassified to conform with current year
     presentation.
- -    Information contained in this report is subject to audit and adjustments
     and certain classifications may be different from final results published
     in the Form 10-Q.

EX-99.05

                                                                   Exhibit 99.05

                                Southern Company
                               Kilowatt-Hour Sales
                              (In Millions of KWHs)


                                             3 Months Ended March
                               -------------------------------------------------
As Adjusted (See Notes)           2006                 2005               Change
                                  ----                 ----               ------
Kilowatt-Hour Sales-
Total Sales                      45,277               45,527              -0.5%

Total Retail Sales-              36,821               36,728               0.3%
Residential                      11,716               11,641               0.6%
Commercial                       11,682               11,521               1.4%
Industrial                       13,187               13,318              -1.0%
Other                               236                  248              -5.3%

Total Wholesale Sales             8,456                8,799              -3.9%


                                              3 Months Ended March
                               -------------------------------------------------
As Reported (See Notes)           2006                 2005               Change
                                  ----                 ----               ------
Kilowatt-Hour Sales-
Total Sales                      45,277               45,527              -0.5%

Total Retail Sales-              36,821               36,728               0.3%
Residential                      11,716               11,641               0.6%
Commercial                       11,682               11,400               2.5%
Industrial                       13,187               13,439              -1.9%
Other                               236                  248              -5.3%

Total Wholesale Sales             8,456                8,799              -3.9%


Notes
- -----
- -    In 2005, some Georgia Power industrial customers were reclassified from
     industrial to commercial to be consistent with the rate structure approved
     by the Georgia Public Service Commission. For presentation purposes, the
     "As Adjusted" chart reclassifies first quarter 2005 KWHs for commercial and
     industrial customers to be consistent with the 2006 presentation.
- -    Certain prior year data has been reclassified to conform with current year
     presentation.
- -    Information contained in this report is subject to audit and adjustments
     and certain classifications may be different from final results published
     in the Form 10-Q.

EX-99.06

                                                                   Exhibit 99.06

                                Southern Company
                               Financial Overview
                            (In Millions of Dollars)

                                               3 Months Ended March
                                      -----------------------------------------
                                       2006         2005            % Change
                                       ----         ----            --------

 Consolidated -
 Operating Revenues                   $3,063       $2,787              9.9%
 Earnings Before Income Taxes            367          393             -6.7%
 Net Income                              262          323            -19.0%

 Alabama Power -
 Operating Revenues                   $1,073         $970             10.6%
 Earnings Before Income Taxes            142          113             25.4%
 Net Income Available to Common           82           93            -12.1%

 Georgia Power -
 Operating Revenues                   $1,487       $1,370              8.5%
 Earnings Before Income Taxes            213          227             -6.4%
 Net Income Available to Common          132          142             -7.5%

 Gulf Power -
 Operating Revenues                     $263         $225             17.1%
 Earnings Before Income Taxes             21           22             -6.2%
 Net Income Available to Common           12           15            -15.3%

 Mississippi Power -
 Operating Revenues                     $209         $215             -3.0%
 Earnings Before Income Taxes             25           28            -12.1%
 Net Income Available to Common           15           17             -9.8%

 Savannah Electric -
 Operating Revenues                      $97          $89              9.5%
 Earnings Before Income Taxes              1            2            -49.9%
 Net Income Available to Common            0            1            -71.3%

 Southern Power -
 Operating Revenues                     $140         $153             -8.5%
 Earnings Before Income Taxes             32           38            -13.6%
 Net Income Available to Common           20           23            -13.8%

Notes
- -----
- -    Southern Company GAS completed the sale of substantially all of its assets
     on January 4, 2006 and is included in consolidated earnings in all periods
     as discontinued operations.
- -    Certain prior year data has been reclassified to conform with current year
     presentation.
- -    Information contained in this report is subject to audit and adjustments
     and certain classifications may be different from final results published
     in the Form 10-Q.