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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000092122-01-500056.txt : 20010307
<SEC-HEADER>0000092122-01-500056.hdr.sgml : 20010307
ACCESSION NUMBER:		0000092122-01-500056
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20010302
ITEM INFORMATION:		
FILED AS OF DATE:		20010305

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOUTHERN CO
		CENTRAL INDEX KEY:			0000092122
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				580690070
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		
		SEC FILE NUMBER:	001-03526
		FILM NUMBER:		1561138

	BUSINESS ADDRESS:	
		STREET 1:		270 PEACHTREE ST
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30303
		BUSINESS PHONE:		4045065000

	MAIL ADDRESS:	
		STREET 1:		270 PEACHTREE STREET
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30303
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>irsletter8k.txt
<TEXT>

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D. C. 20549


                                    FORM 8-K


                                 CURRENT REPORT


                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


Date of Report (Date of earliest event reported)       March 2, 2001
                                                  -----------------------------


                              THE SOUTHERN COMPANY
- -------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)


       Delaware                         1-3526                 58-0690070
- -------------------------------------------------------------------------------
(State or other jurisdiction         (Commission              (IRS Employer
     of incorporation)               File Number)           Identification No.)


     270 Peachtree Street, NW, Atlanta, Georgia                   30303
- -------------------------------------------------------------------------------
     (Address of principal executive offices)                  (Zip Code)

Registrant's telephone number, including area code        (404) 506-5000
                                                     --------------------------


                                      N/A
         (Former name or former address, if changed since last report.)


<PAGE>


Item 9.       Regulation FD Disclosure.

              On March 2, 2001, The Southern Company issued a press release
related to the spin-off of Mirant Corporation. The purpose of this Form 8-K is
to furnish the press release for informational purposes only pursuant to
Regulation FD. A copy of the press release is furnished with this Form 8-K as
Exhibit 99.

Exhibit 99 - Press release dated March 2, 2001 related to the spin-off of
             Mirant Corporation.



                                    SIGNATURE

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                                 THE SOUTHERN COMPANY


                                                 By /s/Tommy Chisholm
                                                      Tommy Chisholm
                                                        Secretary

Date:    March 5, 2001



</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>ex_99.txt
<TEXT>

                                                                      Exhibit 99

News

Media Contact:    Todd A. Terrell or Marc Rice
                           (404) 506-7676
                           media@southernco.com
                           www.southerncompany.com

Investor Relations:        Glen Kundert
                           (404) 506-5135

                                                                    Mar. 2, 2001


           Southern Company confirms April 2 spin-off date for Mirant

ATLANTA - Southern Company (NYSE:SO) announced today that it has received a
favorable supplemental ruling from the Internal Revenue Service regarding its
tax-free spin-off of Mirant Corporation (NYSE:MIR).

The company stated previously that the tax-free spin-off was contingent upon
receipt of this ruling. Now, all necessary conditions for the spin-off have been
met.

A total of 272 million shares, or 80.3 percent of Mirant, will be distributed on
April 2, 2001, to Southern Company shareholders of record as of 5 PM EST on
March 21, 2001.

Based on the number of shares of Southern Company common stock that are expected
to be outstanding as of the record date, each shareholder will receive slightly
less than .4 of a share of Mirant for every share of Southern Company common
stock they own. The actual distribution ratio will be determined on the record
date by dividing the number of Mirant shares to be distributed by the number of
shares of Southern Company common stock outstanding.

Southern Company shareholders as of the record date will receive whole shares of
Mirant and cash payments for fractional shares. The cash payments will be
taxable. Shareholders will also receive a statement containing information about
the spin-off.

Mirant is a global independent power producer and a leading energy marketing and
risk-management company with extensive operations in North America, Europe and

<PAGE>




Asia. Mirant owns more than 20,000 megawatts of electric generating capacity
around the world, including about 14,000 megawatts in the United States with
another 9,000 megawatts under advanced development.

After the spin-off of Mirant, Southern Company will operate more than 30,000
megawatts of electric generating capacity in the Southeast. It continues as one
of the largest producers of electricity in the United States. Southern Company
subsidiaries serve more than 3.8 million retail customers and millions more
through the wholesale market. Based in Atlanta, Southern Company is the parent
firm of Alabama Power, Georgia Power, Gulf Power, Mississippi Power and Savannah
Electric.

Forward-looking Statements Note: Certain information contained in this release
is forward-looking information based on current expectations and plans that
involve risk and uncertainties. Forward-looking information includes, among
other things, statements concerning the distribution of Mirant Corporation
shares and the results of that distribution. Southern Company cautions that
there are factors that can cause actual results to differ materially from the
forward-looking information that has been provided.

The following factors, in addition to those discussed in Southern Company's
Annual Report on Form 10-K for the year ended December 31, 1999, and subsequent
securities filings, could cause results to differ materially from management
expectations as suggested by such forward-looking information: the impact of
recent and future federal and state regulatory change, including legislative and
regulatory initiatives regarding deregulation and restructuring of the electric
utility industry and also changes in environmental and other laws and
regulations to which Southern Company and its subsidiaries are subject, as well
as changes in application of existing such law and regulations; current and
future litigation; internal restructuring or other restructuring options that
may be pursued; potential business strategies, including acquisitions or
dispositions of assets or businesses; state and federal rate regulation in the
United States and in foreign countries in which Southern Company's subsidiaries
operate; the effects of, and changes in, economic conditions in the areas in
which Southern Company's subsidiaries operate; financial market conditions and
the results of financing efforts; and developments in the California power
markets affecting Mirant and certain of its subsidiaries, including, but not
limited to, governmental intervention, deterioration in the financial condition
of counterparties, default of receivables due, adverse results in current or
future litigation and adverse changes in the tariffs of the California Power
Exchange Corporation or the California Independent System Operator Corporation.

                                      # # #


</TEXT>
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