Exhibit 23





                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS





     As independent public accountants, we hereby consent to the incorporation
of our report dated February 10, 1999 on the financial statements of Mississippi
Power Company, included in this Form 8-K, into Mississippi Power Company's
previously filed Registration Statement File No. 333-45069.




/s/ Arthur Andersen LLP
Atlanta, Georgia
February 26, 1999