Exhibit 23

INDEPENDENT AUDITORS' CONSENT


We consent to the  incorporation  by reference in  Registration  Statement  Nos.
33-50447 and  333-54025 of Columbus  Southern  Power  Company on Form S-3 of our
reports dated  February 22, 2000 (March 3, 2000 as to Note 6),  appearing in and
incorporated  by  reference  in this  Annual  Report  on Form  10-K of  Columbus
Southern Power Company for the year ended December 31, 1999.



Deloitte & Touche LLP
Columbus, Ohio
March 24, 2000