Deloitte
                                                                     & Touche













         INDEPENDENT AUDITORS' CONSENT

         We consent to the incorporation by reference in this Southern Company
         Annual Report (Form U-5S) to the Securities and Exchange Commission,
         filed pursuant to the Public Utility Holding Company Act of 1935, for
         the year ended December 31, 2002, of our reports dated February 17,
         2003, appearing in the Annual Report (Form 10-K) to the Securities and
         Exchange Commission of Southern Company relating to the consolidated
         financial statements of Southern Company and to the financial
         statements of its subsidiaries (Alabama Power Company, Georgia Power
         Company, Gulf Power Company, Mississippi Power Company, Savannah
         Electric and Power Company, and Southern Power Company) for the year
         ended December 31, 2002.


           /s/  Deloitte & Touche LLP


         Atlanta, Georgia
         April 30, 2003