EXHIBIT 10(e)20

                  SUMMARY OF NON-EMPLOYEE DIRECTOR COMPENSATION ARRANGEMENTS

                            MISSISSIPPI POWER COMPANY

            Only non-employee directors are compensated for service on the Board
of Directors (the "Board") of Mississippi Power Company (the "Company"). The pay
components are as follows:

         o   Annual Cash Retainer Fee:       $12,000

         o   Quarterly Stock Retainer Fee:   85 shares of common stock of The
                                             Southern Company

         o   Meeting Fees:                   $1,200 for each Board meeting
                                             attended, and $1,000 for each
                                             committee meeting attended.

         At the election of the director, all or a portion of the cash retainer
may be payable in common stock of The Southern Company, and all or a portion of
the total cash compensation may be deferred under the Deferred Compensation Plan
and all of the stock retainer may be deferred under the Deferred Compensation
Plan until membership on the Board is terminated. There is no pension plan for
non-employee directors.