EXHIBIT 23






                         CONSENT OF ARTHUR ANDERSEN LLP


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby  consent to the  incorporation  by reference in this Form 8-K/A of our
report  dated  February  16,  2000,  relating to the  financial  statements  and
financial statement schedules of Southern Energy, Inc., which appear in Southern
Energy,  Inc.'s  Registration  Statement  on  Form  S-1  (333-35390),  which  is
incorporated by reference in this Form 8-K/A.


/s/ Arthur Andersen LLP

Atlanta, Georgia
February 28, 2001