**Exhibit 21(a)**

 

**Subsidiaries of the Registrant.***

 

|  

**Name of Company******             |  

** ** | **Jurisdiction of Organization****** |
|---------------------------------------------|--------------------|--------------------------------------|
|                                        |               |                                 |
| **The Southern Company******                |               | Delaware                             |
| Southern Company Capital Trust I            |               | Delaware                             |
| Southern Company Capital Trust II           |               | Delaware                             |
| Southern Company Capital Trust VI           |               | Delaware                             |
| Southern Company Capital Trust VII          |               | Delaware                             |
| Southern Company Capital Trust VIII         |               | Delaware                             |
| Southern Company Capital Trust IX           |               | Delaware                             |
| Southern Company Holdings, Inc.             |               | Delaware                             |
| **Alabama Power Company******               |               | Alabama                              |
| Alabama Power Capital Trust IV              |               | Delaware                             |
| Alabama Power Capital Trust V               |               | Delaware                             |
| Alabama Power Capital Trust VI              |               | Delaware                             |
| Alabama Power Capital Trust VII             |               | Delaware                             |
| Alabama Power Capital Trust VIII            |               | Delaware                             |
| Alabama Property Company                    |               | Alabama                              |
| Southern Electric Generating Company        |               | Alabama                              |
| **Georgia Power Company******               |               | Georgia                              |
| Georgia Power Capital Trust IV              |               | Delaware                             |
| Georgia Power Capital Trust V               |               | Delaware                             |
| Georgia Power Capital Trust VI              |               | Delaware                             |
| Georgia Power Capital Trust VII             |               | Delaware                             |
| Georgia Power Capital Trust VIII            |               | Delaware                             |
| Georgia Power Capital Trust IX              |               | Delaware                             |
| Georgia Power Capital Trust X               |               | Delaware                             |
| Georgia Power Capital Trust XI              |               | Delaware                             |
| Piedmont-Forrest Corporation                |               | Georgia                              |
| Southern Electric Generating Company        |               | Alabama                              |
| **Gulf Power Company******                  |               | Maine                                |
| Gulf Power Capital Trust III                |               | Delaware                             |
| Gulf Power Capital Trust IV                 |               | Delaware                             |
| Gulf Power Capital Trust V                  |               | Delaware                             |
| Gulf Power Capital Trust VI                 |               | Delaware                             |
| **Mississippi Power Company******           |               | Mississippi                          |
| Mississippi Power Capital Trust II          |               | Delaware                             |
| Mississippi Power Capital Trust III         |               | Delaware                             |
| Mississippi Power Capital Trust IV          |               | Delaware                             |
| **Savannah Electric and Power Company****** |               | Georgia                              |
| Savannah Electric Capital Trust II          |               | Delaware                             |
| **Southern Power Company******              |               | Delaware                             |

 

*This information is as of December 31, 2005.  In addition, this list omits certain subsidiaries pursuant to paragraph (b)(21)(ii) of Regulation S-K, Item 601.