Exhibit 24(g)

February 21, 2005

Tommy Chisholm and Wayne Boston

Dear Sirs:

         Southern Power Company proposes to file or join in the filing of
reports under the Securities Exchange Act of 1934, as amended, with the
Securities and Exchange Commission with respect to the following: (1) the filing
of this Company's Annual Report on Form 10-K for the year ended December 31,
2004 and (2) the filing of Quarterly Reports on Form 10-Q during 2005.

         Southern Power Company and the undersigned directors and officers of
said Company, individually as a director and/or as an officer of the Company,
hereby make, constitute and appoint each of you our true and lawful Attorney for
each of us and in each of our names, places and steads to sign and cause to be
filed with the Securities and Exchange Commission in connection with the
foregoing said Annual Report on Form 10-K and said Quarterly Reports on Form
10-Q and any necessary or appropriate amendment or amendments to any such
reports, to be accompanied in each case by any necessary or appropriate exhibits
or schedules thereto.

                                                  Yours very truly,

                                                  SOUTHERN POWER COMPANY


                                                  By /s/William Paul Bowers
                                                       William Paul Bowers
                                                          President and
                                                     Chief Executive Officer





                                      - 2 -

/s/William Paul Bowers                                 /s/David M. Ratcliffe
 William Paul Bowers                                     David M. Ratcliffe




 /s/Thomas A. Fanning                                   /s/Cliff S. Thrasher
  Thomas A. Fanning                                      Cliff S. Thrasher




  /s/W. Dean Hudson
    W. Dean Hudson





Extract from unanimous written consent of the board of directors of Southern
Power Company.

                               - - - - - - - - - -

                  RESOLVED: That for the purpose of signing the Company's Annual
         Report on Form 10-K for the year ended December 31, 2004 and 2005 Form
         10-Q's and any necessary or appropriate amendment or amendments to any
         such reports, this Company, the members of its board of directors, and
         its officers, are authorized to give their several powers of attorney
         to Tommy Chisholm and Wayne Boston.

                               - - - - - - - - - -

                  The undersigned officer of Southern Power Company does hereby
certify that the foregoing is a true and correct copy of a resolution duly and
regularly adopted by unanimous written consent of the board of directors of
Southern Power Company, effective February 21, 2005, and that said resolution
has not since been rescinded but is still in full force and effect.

Dated:  February 28, 2005                            SOUTHERN POWER COMPANY


                                                  By  /s/Wayne Boston
                                                        Wayne Boston
                                                     Assistant Secretary