February 21, 2005


David M. Ratcliffe, Thomas A. Fanning, Tommy Chisholm and Wayne Boston


Dear Sirs:

         The Southern Company proposes to file with the Securities and Exchange
Commission a registration statement or statements under the Securities Act of
1933, as amended, with respect to the issuance and sale of additional shares of
its common stock under The Southern Company Employee Savings Plan, in an amount
not to exceed 20,000,000 shares.

         The Southern Company and the undersigned directors and officers of The
Southern Company, individually as a director and/or as an officer of The
Southern 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 such registration statement or statements and
appropriate amendment or amendments (including post-effective amendments)
thereto.
                                                Yours very truly,

                                                THE SOUTHERN COMPANY


                                                By/s/ David M. Ratcliffe
                                                      David M. Ratcliffe
                                                   Chairman, President and
                                                   Chief Executive Officer






                                      - 2 -



                                                /s/J. Neal Purcell
  Daniel P. Amos                                   J. Neal Purcell



/s/Dorrit J. Bern                               /s/ David M. Ratcliffe
   Dorrit J. Bern                                   David M. Ratcliffe


/s/Francis S. Blake                             /s/ Gerald J. St. Pe'
   Francis S. Blake                                 Gerald J. St. Pe'


/s/Thomas F. Chapman                            /s/  G. Edison Holland, Jr.
   Thomas F. Chapman                                 G. Edison Holland, Jr.


/s/Bruce S. Gordon                              /s/  Thomas A. Fanning
   Bruce S. Gordon                                   Thomas A. Fanning



/s/Donald M. James                              /s/ Tommy Chisholm
   Donald M. James                                  Tommy Chisholm


/s/Zack T. Pate                                 /s/ W. Dean Hudson
  Zack T. Pate                                      W. Dean Hudson






                                       -3-

Extract from minutes of meeting of the board of directors of The Southern
Company.

                             - - - - - - - - - - - -

          RESOLVED  FURTHER:  That for the purpose of signing  the  registration
     statement or statements under the Securities Act of 1933, as amended, to be
     filed with the  Securities  and  Exchange  Commission  with  respect to the
     issuance and sale by the Company of  additional  shares of its common stock
     under the  Employee  Savings Plan and of remedying  any  deficiencies  with
     respect   thereto  by  appropriate   amendment  or  amendments   (including
     post-effective  amendments),  the  Company,  the  members  of its  board of
     directors and its officers are  authorized to give their several  powers of
     attorney to David M. Ratcliffe, Thomas A. Fanning, Tommy Chisholm and Wayne
     Boston;

                             - - - - - - - - - - - -

          The undersigned officer of The Southern Company does hereby certify
that the foregoing is a true and correct copy of a resolution duly and regularly
adopted at a meeting of the board of directors of The Southern Company, duly
held on February 21, 2005, at which a quorum was in attendance and voting
throughout, and that said resolution has not since been rescinded but is still
in full force and effect.


Dated:  May 10, 2005                     THE SOUTHERN COMPANY


                                         By/s/ Patricia L. Roberts
                                               Patricia L. Roberts
                                               Assistant Secretary