Exhibit 24(g)

February 9, 2004


Tommy Chisholm, and Wayne Boston


Dear Sirs:

         Southern Power Company proposes to file or join in the filing of
reports under the Securities Exchange Act of 1934, as amended, with the
Securities and Exchange Commission with respect to the following: (1) the filing
of this Company's Annual Report on Form 10-K for the year ended December 31,
2003 and (2) the filing of Quarterly Reports on Form 10-Q during 2004.

         Southern 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 each of you our true and lawful Attorney 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 and said Quarterly Reports on Form
10-Q and any necessary or appropriate amendment or amendments to any such
reports, to be accompanied in each case by any necessary or appropriate exhibits
or schedules thereto.

                                           Yours very truly,

                                           SOUTHERN POWER COMPANY


                                           By /s/William Paul Bowers
                                                William Paul Bowers
                                                   President and
                                              Chief Executive Officer



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                                      - 2 -





/s/William Paul Bowers                                  /s/Charles D. McCrary
 William Paul Bowers                                      Charles D. McCrary




 /s/H. Allen Franklin                                   /s/David M. Ratcliffe
  H. Allen Franklin                                       David M. Ratcliffe




 /s/Thomas A. Fanning                                    /s/Cliff S. Thrasher
  Thomas A. Fanning                                       Cliff S. Thrasher



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

                               - - - - - - - - - -

         RESOLVED: That for the purpose of signing the Company's Annual Report
on Form 10-K for the year ended December 31, 2003 and 2004 Form 10-Q's and any
necessary or appropriate amendment or amendments to any such reports, this
Company, the members of its board of directors, and its officers, are authorized
to give their several powers of attorney to Tommy Chisholm and Wayne Boston.

                               - - - - - - - - - -

         The undersigned officer of Southern Power Company does hereby certify
that the foregoing is a true and correct copy of a resolution duly and regularly
adopted at a meeting of the board of directors of Southern Power Company, duly
held on February 9, 2003, 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 1, 2003                                SOUTHERN POWER COMPANY


                                                     By /s/Wayne Boston
                                                        Wayne Boston
                                                     Assistant Secretary