SOUTHERN ENERGY INC
S-8, EX-23, 2000-10-30
ELECTRIC SERVICES
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                                                                  EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

As independent public  accountants,  we hereby consent to the use of our reports
(and  to all  references  to our  Firm)  included  in or  made  a part  of  this
registration statement.


/s/ Arthur Andersen LLP

Arthur Andersen LLP
Atlanta, Georgia
October 26, 2000




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