Exhibit 23(b)


                                                    ARTHUR ANDERSEN



Consent of Independent Public Accountants


As independent public accountants, we hereby consent to the incorporation by
reference in this Registration Statement of Southwestern Electric Power Company
on Form S-3 of our report dated February 25, 2000, included in the Annual Report
on Form 10-K of Southwestern Electric Power Company for the year ended
December 31, 1999, and to all references to our Firm included in or made a part
of this Registration Statement.


Dallas, Texas,
May 8, 2002