Exhibit 23(e)1








CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No.
333-108156 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 Mississippi Power Company,
appearing in this Annual Report on Form 10-K of Mississippi Power Company for
the year ended December 31, 2004.

/s/Deloitte & Touche LLP

Atlanta, Georgia
February 28, 2005