Exhibit 23














                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



         As independent public accountants, we hereby consent to the
incorporation of our report dated February 13, 2002 on the financial statements
of Alabama Power Company, included in this Form 8-K, into Alabama Power
Company's previously filed Registration Statement File No. 333-72784.




/s/Arthur Andersen LLP
Birmingham, Alabama
February 27, 2002