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 Southern
Company Capital Trust III Preferred Securities, Southern Company Capital
Funding, Inc. Series C Junior Subordinated Deferrable Interest Notes, The
Southern Company Preferred Securities Guarantee and The Southern Company Junior
Subordinated Notes Guarantee) of our reports dated February 12, 1997 on the
financial statements of The Southern Company and the related financial statement
schedule included in The Southern 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
May 30, 1997