Exhibit 23(e)1








INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Registration Statement Nos.
333-45069 and 333-108156 of Mississippi Power Company on Form S-3 of our reports
dated March 1, 2004 (which report on the financial statements expresses an
unqualified opinion and includes an explanatory paragraph relating to the change
in the method of accounting for asset retirement obligations), relating to the
financial statements of Mississippi Power Company as of and for the years ended
December 31, 2003 and 2002 appearing in this Annual Report on Form 10-K of
Mississippi Power Company for the year ended December 31, 2003.


/s/Deloitte & Touche LLP

Atlanta, Georgia
March 1, 2004