<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from System
Energy Resources, Inc. financial statements for the quarter ended
March 31, 2000 and is qualified in its entirety by reference to
such financial statements.
</LEGEND>
<CIK> 0000202584
<NAME> SYSTEM ENERGY RESOURCES, INC.
<SUBSIDIARY>
   <NUMBER> 018
   <NAME> SYSTEM ENERGY RESOURCES, INC.
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               MAR-31-2000
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    2,291,758
<OTHER-PROPERTY-AND-INVEST>                    139,970
<TOTAL-CURRENT-ASSETS>                         467,118
<TOTAL-DEFERRED-CHARGES>                       482,124
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               3,380,970
<COMMON>                                       789,350
<CAPITAL-SURPLUS-PAID-IN>                            0
<RETAINED-EARNINGS>                            104,317
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 893,667
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<LONG-TERM-DEBT-NET>                         1,065,798
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                   91,800
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                     32,300
<LEASES-CURRENT>                                38,421
<OTHER-ITEMS-CAPITAL-AND-LIAB>               1,258,984
<TOT-CAPITALIZATION-AND-LIAB>                3,380,970
<GROSS-OPERATING-REVENUE>                      157,089
<INCOME-TAX-EXPENSE>                            22,989
<OTHER-OPERATING-EXPENSES>                      82,649
<TOTAL-OPERATING-EXPENSES>                      82,649
<OPERATING-INCOME-LOSS>                         74,440
<OTHER-INCOME-NET>                               4,828
<INCOME-BEFORE-INTEREST-EXPEN>                  79,268
<TOTAL-INTEREST-EXPENSE>                        30,493
<NET-INCOME>                                    25,786
<PREFERRED-STOCK-DIVIDENDS>                          0
<EARNINGS-AVAILABLE-FOR-COMM>                   25,786
<COMMON-STOCK-DIVIDENDS>                        23,600
<TOTAL-INTEREST-ON-BONDS>                       42,653
<CASH-FLOW-OPERATIONS>                         188,501
<EPS-BASIC>                                        0
<EPS-DILUTED>                                        0