Exhibit 23(b)





CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on
Form S-8 of our reports relating to the financial statements of Southern Company
and Subsidiary Companies (the "Company") and management's report on the
effectiveness of internal control over financial reporting dated February 28,
2005, appearing in the Annual Report on Form 10-K of the Company for the year
ended December 31, 2004, (which report on the financial statements expresses an
unqualified opinion and includes an explanatory paragraph referring to the
Company's change in its method of accounting for asset retirement obligations in
2003).


/s/Deloitte & Touche LLP
DELOITTE & TOUCHE LLP
Atlanta, Georgia
August 4, 2005