Exhibit 24(f)
February 15, 1995


W. L. Westbrook and Wayne Boston


Dear Sirs:

     Savannah Electric and Power Company proposes to file with
the Securities and Exchange Commission, under the Securities
Exchange Act of 1934, (1) its Annual Report on Form 10-K for the
year ended December 31, 1994, and (2) its quarterly reports on
Form 10-Q during 1995.

     Savannah Electric and Power Company and the undersigned
directors and officers of said Company, individually as a
director and/or as an officer of the Company, hereby make,
constitute and appoint W. L. Westbrook and Wayne Boston our true
and lawful Attorneys for each of us and in each of our names,
places and steads to sign and cause to be filed with the
Securities and Exchange Commission in connection with the
foregoing said Annual Report on Form 10-K, quarterly reports on
Form 10-Q, and any appropriate amendment or amendments thereto
and any necessary exhibits.

                              Yours very truly,

                              SAVANNAH ELECTRIC AND POWER COMPANY



                              By /s/Arthur M. Gignilliat, Jr.
                                  President and Chief Executive
                                             Officer





                              - 2 -




/s/Helen Q. Artley                 /s/James M. Piette




/s/Paul J. DeNicola                /s/Arnold M. Tenenbaum




/s/Brian R. Foster                 /s/Frederick F. Williams, Jr.




/s/Arthur M. Gignilliat, Jr.       /s/K. R. Willis




/s/Walter D. Gnann                 /s/Lavonne K. Calandra




/s/Robert B. Miller, III           /s/Nancy E. Frankenhauser





Extract from minutes of meeting of the board of directors of
Savannah Electric and Power Company.

                       - - - - - - - - - -

          RESOLVED:  That for the purpose of signing statements
     required to be filed by the Company under the Securities
     Exchange Act of 1934 to be filed with the Securities and
     Exchange Commission including (a) the filing of this
     Company's Annual Report on Form 10-K for the year ended
     December 31, 1994, and (b) quarterly reports on Form 10-Q
     during calendar year 1995; and of remedying any deficiencies
     with respect thereto by appropriate amendment or amendments,
     this Company and the members of its Board of Directors, and
     its officers, be and they are hereby authorized to give
     their several powers of attorney to W. L. Westbrook and
     Wayne Boston for the purposes set out above.

                       - - - - - - - - - -

          The undersigned officer of Savannah Electric and Power
Company does hereby certify that the foregoing is a true and
correct copy of resolution duly and regularly adopted at a
meeting of the board of directors of Savannah Electric and Power
Company, duly held on February 15, 1995, at which a quorum was in
attendance and voting throughout, and that said resolution has
not since been rescinded but is still in full force and effect.


Dated  March 23, 1995         SAVANNAH ELECTRIC AND POWER COMPANY


                              By /s/Wayne Boston
                                     Assistant Secretary