SOUTHERN CO
U5S/A, 1994-07-08
ELECTRIC SERVICES
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                SECURITIES AND EXCHANGE COMMISSION


                     Washington, D. C. 20549

                          -------------

                            FORM U5S/A

                          ANNUAL REPORT

           For the Fiscal Year Ended December 31, 1993

 Filed pursuant to the Public Utility Holding Company Act of 1935

                                by

                       THE SOUTHERN COMPANY

                     64 PERIMETER CENTER EAST
                      ATLANTA, GEORGIA 30346<PAGE>





                             EXHIBITS

Exhibits (including reference to previous filings):

     Exhibit
     Number         Description of Exhibit

     A-7(a)    Revised page 18 of Annual Report on Form U-13-60
               for SEI for the year ended December 31, 1993.















































                               A-1<PAGE>





                            SIGNATURE


     The undersigned registered holding company has duly caused
this amendment to its annual report to be signed on its behalf by
the undersigned thereunto duly authorized pursuant to the
requirements of the Public Utility Holding Company Act of 1935.



                                   THE SOUTHERN COMPANY


Date:  July 8, 1994                By  /s/ W. L. Westbrook
                                         W. L. Westbrook
                                   Financial Vice President








































                               A-2<PAGE>

<TABLE>


                                                                                                          Exhibit A-7(a)
                                                                                                                      18
                                 ANNUAL REPORT OF SOUTHERN ELECTRIC INTERNATIONAL , INC.

                                          For the Year Ended December 31, 1993

                                                          ANALYSIS OF BILLING
                                                        NON-ASSOCIATE COMPANIES
                                                              ACCOUNT 458
<S>                                         <C>            <C>           <C>
DESCRIPTION                                 TOTAL COST     EXCESS OR     TOTAL AMOUNT
                                                           DEFICIENCY       BILLED



Consulting & Engineering                      6,715         (1,532)         5,183

Information Systems                           5,970         (3,416)         2,554

Nuclear                                       2,770            31           2,801

Franchises & Other                            6,100           620           6,720

Operations                                    6,835           938           7,773

Project Management                            1,990           (61)          1,929

Pooled Inventory Management (PEICO)           2,903           524           3,427



                                   TOTAL      33,283        (2,896)         30,387

INSTRUCTION : Provide a brief description of the sales and services rendered by category in accordance with your
sales and service contracts and list the amounts applicable per category.

</TABLE>
 <PAGE>



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