Exhibit 23







          INDEPENDENT AUDITORS' CONSENT




          We  consent to  the  incorporation by  reference in  Registration
          Statement No. 33-50447 of Columbus Southern Power Company on Form
          S-3  of our  reports dated  February 21,  1995, 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,
          1994.


          /s/ Deloitte & Touche LLP


          Deloitte & Touche LLP
          Columbus, Ohio
          March 28, 1995

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