EXHIBIT 23
                                                    


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS





     As independent public accountants, we hereby consent to the incorporation
of our report dated February 21, 1996 on the financial statements of Mississippi
Power Company, included in this Form 8-K, into Mississippi Power Company's
previously filed Registration Statement File Nos. 33-49320 and 33-49649.




/s/ Arthur Andersen LLP
    Atlanta, Georgia
    February 28, 1996