ARTHUR ANDERSEN

                                                                    Exhibit 23














                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS





         As independent public accountants,  we hereby consent to the
incorporation of our report dated February 28, 2001 on the financial statements
of Georgia Power Company, included in this Form  8-K,  into Georgia Power
Company's previously filed Registration Statement File No. 333-75193.




/s/Arthur Andersen LLP
Atlanta, Georgia
February 28, 2001