<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from
System Energy's financial statements for the quarter ended 
September 30, 1994 and is qualified in its entirety by reference 
to such financial statements.
</LEGEND>
<CIK> 0000202584
<NAME> SYSTEM ENERGY RESOURCES, INC.
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1993
<PERIOD-END>                               SEP-30-1994
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    2,829,752
<OTHER-PROPERTY-AND-INVEST>                     30,333
<TOTAL-CURRENT-ASSETS>                         410,304
<TOTAL-DEFERRED-CHARGES>                       582,601
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               3,852,990
<COMMON>                                       789,350
<CAPITAL-SURPLUS-PAID-IN>                            7 
<RETAINED-EARNINGS>                            175,969
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 965,326
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<LONG-TERM-DEBT-NET>                         1,543,037
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                  200,000
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                        838
<LEASES-CURRENT>                                55,000
<OTHER-ITEMS-CAPITAL-AND-LIAB>               1,088,789
<TOT-CAPITALIZATION-AND-LIAB>                3,852,990
<GROSS-OPERATING-REVENUE>                      450,015
<INCOME-TAX-EXPENSE>                            55,896
<OTHER-OPERATING-EXPENSES>                     198,129
<TOTAL-OPERATING-EXPENSES>                     254,025
<OPERATING-INCOME-LOSS>                        195,990
<OTHER-INCOME-NET>                               4,906 
<INCOME-BEFORE-INTEREST-EXPEN>                 200,896
<TOTAL-INTEREST-EXPENSE>                       129,201
<NET-INCOME>                                    71,695
<PREFERRED-STOCK-DIVIDENDS>                          0
<EARNINGS-AVAILABLE-FOR-COMM>                   71,695 
<COMMON-STOCK-DIVIDENDS>                       124,300
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         206,871
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0