Exhibit 24(f)
February 16, 1994


W. L. Westbrook, John F. Young 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, 1993, and (2) its quarterly reports on
Form 10-Q during 1994.

     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, John F. Young 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.
                                    Arthur M. Gignilliat, Jr.
                                          President and
                                     Chief Executive Officer







                              - 2 -



/s/Helen Q. Artley                 /s/Robert B. Miller, III



/s/Paul J. DeNicola                /s/James M. Piette



/s/Brian R. Foster                 /s/Arnold M. Tenenbaum



/s/Arthur M. Gignilliat, Jr.       /s/Frederick F. Williams, Jr.



/s/Walter D. Gnann                 /s/K. R. Willis



/s/John M. McIntosh







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

                       - - - - - - - - - -

          RESOLVED:  That for the purpose of signing statements
     under the Securities Exchange Act of 1934 to be filed with
     the Securities and Exchange Commission with respect to (a)
     the filing of this Company's Annual Report on Form 10-K for
     the year ended December 31, 1993, and (b) quarterly reports
     on Form 10-Q during 1994; and of remedying any deficiencies
     with respect thereto by appropriate amendment or amendments,
     this Company, the members of its Board of Directors, and its
     officers, are authorized to give their several powers of
     attorney to W. L. Westbrook, John F. Young, and Wayne
     Boston.

                       - - - - - - - - - -

          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 16, 1994, 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 25, 1994         SAVANNAH ELECTRIC AND POWER COMPANY


                              By /s/Wayne Boston
                                        Wayne Boston
                                     Assistant Secretary