Exhibit 23(b)1








CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No.
333-110950 on Form S-3 of our reports dated February 28, 2005, relating to the
financial statements (which report expresses an unqualified opinion and includes
an explanatory paragraph concerning the adoption of a new accounting principle
in 2003) and financial statement schedule of Alabama Power Company, appearing in
this Annual Report on Form 10-K of Alabama Power Company for the year ended
December 31, 2004.

/s/Deloitte & Touche LLP

Birmingham, Alabama
February 28, 2005