Exhibit 23
















                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS




         As independent public accountants, we hereby consent to the
incorporation of our report dated February 13, 2002 on the financial statements
of Mississippi Power Company, included in this Form 8-K, into Mississippi Power
Company's previously filed Registration Statement File No. 333-45069.




/s/Arthur Andersen LLP
Atlanta, Georgia
February 27, 2002