Exhibit 23(d)


           [Letterhead of Clark, Thomas & Winters]



                             CONSENT
                                

     We consent to the reference to our firm under the heading
"Experts" in the Quarterly Report on Form 10-Q being filed on or
about the date hereof of by Entergy Corporation, Arkansas Power
and Light Company, Gulf States Utilities Company, Louisiana Power
& Light Company, New Orleans Public Service Inc., and System
Energy Resources, Inc.  We further consent to the incorporation
by reference in the registration statements of GSU on Form S-3
and Form S-8 (File Numbers 2-76551, 2-98011, 33-49739, and 33-
51181) of such reference and Statements of Legal Conclusions.



                              /s/CLARK, THOMAS & WINTERS

                              CLARK, THOMAS & WINTERS
                              A Professional Corporation

Austin, Texas
May 10, 1994