Exhibit 21
                                                                     
      The  seven  registrants,  Entergy  Corporation,  System  Energy
Resources,  Inc.,  Arkansas  Power  &  Light  Company,  Gulf   States
Utilities Company, Louisiana Power & Light Company, Mississippi Power
& Light Company and New Orleans Public Service Inc., and their active
subsidiaries, are listed below:

                                              State or Other
                                             Jurisdiction of
                                              Incorporation

    Entergy Corporation                         Delaware
    System Energy Resources, Inc. (a)           Arkansas
    Arkansas Power & Light Company (a)          Arkansas
    The Arklahoma Corporation (b)               Arkansas
    Gulf States Utilities Company (a)           Texas
    Varibus Corporation (c)                     Texas
    GSG&T, Inc. (c)                             Texas
    Southern Gulf Railway Company (c)           Texas
    Prudential Oil & Gas, Inc.(c)               Texas
    Louisiana Power & Light Company (a)         Louisiana
    Mississippi Power & Light Company (a)       Mississippi
    New Orleans Public Service Inc. (a)         Louisiana
    System Fuels, Inc.(d)                       Louisiana
    Entergy Services, Inc. (a)                  Delaware
    Entergy Power, Inc. (a)                     Delaware
    Entergy Operations, Inc. (a)                Delaware
    Entergy Enterprises, Inc. (a)               Louisiana
    Entergy, S.A. (a)                           Argentina
    Entergy Argentina, S.A. (a)                 Argentina
    Entergy Transener, S.A. (a)                 Argentina
    Entergy Transener, S.A., LTD. (a)           Cayman Islands
    Entergy Power Development Corporation (a)   Delaware
    Entergy Richmond Power Corporation (e)      Delaware
    Entergy Systems and Service, Inc. (f)       Delaware
    Entergy Pakistan, LTD. (a)                  Delaware
    Entergy Power Asia, LTD. (a)                Cayman Islands
    Entergy SASI (a)                            Delaware
        
_______________________

(a)   Entergy  Corporation  owns all of the Common  Stock  of  System
      Energy  Resources, Inc., Arkansas Power & Light  Company,  Gulf
      States  Utilities  Company, Louisiana Power  &  Light  Company,
      Mississippi  Power & Light Company, New Orleans Public  Service
      Inc.,  Entergy  Services, Inc., Entergy  Power,  Inc.,  Entergy
      Operations,  Inc.,  Entergy Enterprises, Inc.,  Entergy,  S.A.,
      Entergy  Argentina,  S.A.,  Entergy  Transener,  S.A.,  Entergy
      Transener,  S.A., LDT., Entergy Power Development  Corporation,
      Entergy  Pakistan, LTD., Entergy Power Asia, LTD., and  Entergy
      SASI.
      
(b)   Arkansas Power & Light Company owns 34% of the Common Stock  of
      The Arklahoma Corporation.
      
(c)   Gulf  States Utilities Company owns all of the Common Stock  of
      Varibus   Corporation,  GSG&T,  Inc.,  Southern  Gulf   Railway
      Company, and Prudential Oil & Gas, Inc.
      
(d)   The   capital  stock  of  System  Fuels,  Inc.  is   owned   in
      proportions of 35%, 33%, 19% and 13% by Arkansas Power &  Light
      Company, Louisiana Power & Light Company, Mississippi  Power  &
      Light   Company   and   New  Orleans   Public   Service   Inc.,
      respectively.
      
(e)   Entergy  Power Development Corporation owns all of  the  Common
      Stock of Entergy Richmond Power Corporation.
      
(f)   Entergy  Enterprises,  Inc. owns all of  the  Common  Stock  of
      Entergy Systems and Service, Inc.