Exhibit 24

February 18, 2008

David M. Ratcliffe, W. Paul Bowers, Patricia L. Roberts and Wayne Boston

Gentlemen and Mrs. Roberts:

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 30,000,000 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 of the Board, President

and Chief Executive Officer

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/s/Juanita P. Baranco                               Juanita P. Baranco	/s/J. Neal Purcell J. Neal Purcell
/s/Dorrit J. Bern Dorrit J. Bern	/s/David M. Ratcliffe David M. Ratcliffe
/s/Francis S. Blake Francis S. Blake	/s/William G. Smith, Jr. William G. Smith, Jr.
/s/Jon A. Boscia Jon A. Boscia	/s/Gerald J. St. Pé Gerald J. St. Pé
/s/Thomas F. Chapman Thomas F. Chapman	/s/G. Edison Holland, Jr. G. Edison Holland, Jr.
/s/H. William Habermeyer, Jr. H. William Habermeyer, Jr.	/s/W. Paul Bowers W. Paul Bowers
/s/Warren A. Hood, Jr. Warren A. Hood, Jr.	/s/W. Ron Hinson W. Ron Hinson
________________________________ Donald M. James

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

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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, W. Paul Bowers, Patricia L. Roberts and Wayne Boston;

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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 18, 2008, 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: February 27, 2008 THE SOUTHERN COMPANY By     /s/Patricia L. Roberts Patricia L. Roberts Assistant Secretary