<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from
MP&L's financial statements for the quarter ended September 30, 1994
and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<CIK> 0000066901
<NAME> MISSISSIPPI POWER & LIGHT COMPANY
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1993
<PERIOD-END>                               SEP-30-1994
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      948,800
<OTHER-PROPERTY-AND-INVEST>                     10,285
<TOTAL-CURRENT-ASSETS>                         260,134
<TOTAL-DEFERRED-CHARGES>                       444,349
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               1,663,568
<COMMON>                                       199,326
<CAPITAL-SURPLUS-PAID-IN>                       (1,762)
<RETAINED-EARNINGS>                            241,330
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 438,894
<PREFERRED-MANDATORY>                           31,770
<PREFERRED>                                     57,881
<LONG-TERM-DEBT-NET>                           490,187
<SHORT-TERM-NOTES>                              30,000
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                   50,965
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                        589
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 563,282
<TOT-CAPITALIZATION-AND-LIAB>                1,663,568
<GROSS-OPERATING-REVENUE>                      651,481
<INCOME-TAX-EXPENSE>                            23,280
<OTHER-OPERATING-EXPENSES>                     551,983
<TOTAL-OPERATING-EXPENSES>                     575,263
<OPERATING-INCOME-LOSS>                         76,218
<OTHER-INCOME-NET>                               1,333 
<INCOME-BEFORE-INTEREST-EXPEN>                  77,551
<TOTAL-INTEREST-EXPENSE>                        38,793
<NET-INCOME>                                    38,758
<PREFERRED-STOCK-DIVIDENDS>                      5,827
<EARNINGS-AVAILABLE-FOR-COMM>                   32,931 
<COMMON-STOCK-DIVIDENDS>                        28,000
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         154,369
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0