Exhibit 99(e)2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                       PURSUANT TO 18 U.S.C. SECTION 1350


In connection with the accompanying Quarterly Report on Form 10-Q of Mississippi
Power Company for the quarter ended March 31, 2003, I, Michael W. Southern, Vice
President, Chief Financial Officer and Treasurer, hereby certify pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002, to the best of my knowledge and
belief, that:

     (1)  such Quarterly Report on Form 10-Q of Mississippi Power Company for
          the quarter ended March 31, 2003, which this statement accompanies,
          fully complies with the requirements of Section 13(a) or 15(d) of the
          Securities Exchange Act of 1934; and

     (2)  the information contained in such Quarterly Report on Form 10-Q of
          Mississippi Power Company for the quarter ended March 31, 2003, fairly
          presents, in all material respects, the financial condition and
          results of operations of Mississippi Power Company.


                                            /s/Michael W. Southern
                                              Michael W. Southern
                                    Vice President, Chief Financial Officer
                                                 and Treasurer

Date:  May 13, 2003


A signed original of this written statement required by Section 906 has been
provided to Mississippi Power Company and will be retained by Mississippi Power
Company and furnished to the Securities and Exchange Commission or its staff
upon request.