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 26, 2001,  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, 2000.


Deloitte & Touche LLP
Columbus, Ohio
March 28, 2001