Exhibit 23


                  INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Ambac Assurance Corporation:

We consent to the incorporation by reference in the registration
statement (No. 333-39018) of Entergy Arkansas, Inc. (the
"Registrant"), and in the Prospectus Supplement of the Registrant
(the "Prospectus Supplement"), via the Form 8-K of the Registrant
dated March 26, 2002 of our report dated January 23, 2002 on the
consolidated financial statements of Ambac Assurance Corporation
and subsidiaries as of December 31, 2001 and 2000, and for each
of the years in the three-year period ended December 31, 2001,
which report appears in the Annual Report on Form 10-K of Ambac
Financial Group, Inc. which was filed with the Securities and
Exchange Commission on March 26, 2002.


/s/ KPMG LLP

KPMG LLP
New York, New York
March 26, 2002