Exhibit 23.1





            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors
Ambac Assurance Corporation:


We consent to the incorporation by reference in the registration statement (No.
333-126348) of Alabama Power Company (the "Registrant") and in the Prospectus
Supplement of the Registrant relating to Alabama Power Senior Notes Series GG
(the "Prospectus Supplement") of our report dated March 2, 2005 on the
consolidated financial statements of Ambac Assurance Corporation and
subsidiaries as of December 31, 2004 and 2003, and for each of the years in the
three-year period ended December 31, 2004, which report appears in the Annual
Report on Form 10-K of Ambac Financial Group, Inc., which was filed with the
Securities and Exchange Commission on March 15, 2005, and to the reference to
our firm under the heading "Experts" in the Prospectus Supplement. Our report
refers to changes, in 2003, in Ambac Assurance Corporation's methods of
accounting for variable interest entities and stock-based compensation.



/s/KPMG LLP

New York, New York
January 31, 2006