WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  

<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from
MP&L's financial statements for the quarter ended September 30, 1995
and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<SUBSIDIARY>
   <NUMBER> 010
   <NAME> MISSISSIPPI POWER & LIGHT COMPANY 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               SEP-30-1995
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      987,817
<OTHER-PROPERTY-AND-INVEST>                     11,148
<TOTAL-CURRENT-ASSETS>                         321,240
<TOTAL-DEFERRED-CHARGES>                       314,050
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               1,634,255
<COMMON>                                       199,326
<CAPITAL-SURPLUS-PAID-IN>                         (218)
<RETAINED-EARNINGS>                            250,023
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 449,131
<PREFERRED-MANDATORY>                           16,770
<PREFERRED>                                     57,881
<LONG-TERM-DEBT-NET>                           504,358
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                   66,015
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                        456
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 539,644
<TOT-CAPITALIZATION-AND-LIAB>                1,634,255
<GROSS-OPERATING-REVENUE>                      692,482
<INCOME-TAX-EXPENSE>                            30,022
<OTHER-OPERATING-EXPENSES>                     565,609
<TOTAL-OPERATING-EXPENSES>                     595,631
<OPERATING-INCOME-LOSS>                         96,851
<OTHER-INCOME-NET>                               1,547
<INCOME-BEFORE-INTEREST-EXPEN>                  98,398
<TOTAL-INTEREST-EXPENSE>                        38,818
<NET-INCOME>                                    59,580
<PREFERRED-STOCK-DIVIDENDS>                      6,168
<EARNINGS-AVAILABLE-FOR-COMM>                   53,412
<COMMON-STOCK-DIVIDENDS>                        35,400
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         139,406
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0