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 24, 1998, 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,
1997.




Deloitte & Touche LLP
Columbus, Ohio
March 25, 1998