Exhibit 24(b)












                                January 28, 2005



Thomas A. Fanning                                   Wayne Boston
270 Peachtree Street, N.W.                          241 Ralph McGill Blvd. NE
Atlanta, Georgia  30303                             Atlanta, Georgia 30308-3374

Dear Sirs:

         Alabama 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, 2004, and (2) its quarterly reports on
Form 10-Q during 2005.

         Alabama 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 Thomas A. Fanning 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,

                                                  ALABAMA POWER COMPANY



                                                  By /s/Charles D. McCrary
                                                      Charles D. McCrary
                                                 President and Chief Executive
                                                           Officer


<PAGE>


                                      - 2 -

   /s/Whit Armstrong                                   /s/Malcolm Portera
    Whit Armstrong                                       Malcolm Portera



  /s/David J. Cooper, Sr.                              /s/Robert D. Powers
    David J. Cooper, Sr.                                 Robert D. Powers



  /s/R. Kent Henslee                                   /s/David M. Ratcliffe
    R. Kent Henslee                                      David M. Ratcliffe



   /s/John D. Johns                                     /s/C. Dowd Ritter
     John D. Johns                                       C. Dowd Ritter



 /s/Carl E. Jones, Jr.                                 /s/James H. Sanford
  Carl E. Jones, Jr.                                    James H. Sanford



  /s/Patricia M. King                                 /s/John Cox Webb, IV
   Patricia M. King                                     John Cox Webb, IV



  /s/James K. Lowder                                   /s/James W. Wright
    James K. Lowder                                      James W. Wright



 /s/W. D. Malone, Jr.                                  /s/Art P. Beattie
Wallace D. Malone, Jr.                                   Art P. Beattie



 /s/Charles D. McCrary                               /s/Robert Cole Giddens
  Charles D. McCrary                                   Robert Cole Giddens



                                                         /s/P. C. Raymond
                                                           P. C. Raymond


<PAGE>

Extract from minutes of meeting of the board of directors of Alabama Power
Company.

                               - - - - - - - - - -

                  RESOLVED: That for the purpose of signing and filing with the
         Securities and Exchange Commission under the Securities Exchange Act of
         1934, Alabama Power Company's annual report on Form 10-K for the year
         ended December 31, 2004, and its 2005 quarterly reports on Form 10-Q,
         and of remedying any deficiencies with respect thereto by appropriate
         amendment or amendments, Alabama Power Company, the members of its
         Board of Directors, and its officers are authorized to give their
         several powers of attorney to Thomas A. Fanning and Wayne Boston, in
         substantially the form of power of attorney presented to this meeting.

                               - - - - - - - - - -

                  The undersigned officer of Alabama 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 Alabama Power
Company, duly held on January 28, 2005, 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: February 28, 2005                            ALABAMA POWER COMPANY


                                                    By  /s/Wayne Boston
                                                          Wayne Boston
                                                       Assistant Secretary