EXHIBIT 23.1







                               Arthur Andersen LLP









                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS





As independent public accountants, we hereby consent to the incorporation by
reference in this Registration Statement on Form S-3 (relating to Mississippi
Power Capital Trust II Preferred Securities, Mississippi Power Capital Trust III
Preferred Securities, Mississippi Power Capital Trust II Capital Securities,
Mississippi Power Capital Trust III Capital Securities, Mississippi Power
Company Junior Subordinated Notes, Mississippi Power Company Senior Notes and
Mississippi Power Company Guarantees with respect to Preferred Securities and
Capital Securities of Mississippi Power Capital Trust II and Mississippi Power
Capital Trust III) of our reports on Mississippi Power Company dated February
12, 1997 included in Mississippi Power Company's Form 10-K for the year ended
December 31, 1996 and to all references to our firm included in this
Registration Statement.


                                                     /s/Arthur Andersen LLP




Atlanta, Georgia
January 27, 1998