Exhibit 23(a)


            [Letterhead of Friday, Eldredge & Clark]
                                
                                
                           May 9, 1995


Entergy Corporation
225 Baronne Street
New Orleans, Louisiana 70112

Gentlemen:

      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 by Entergy Corporation, Arkansas  Power  &
Light  Company ("AP&L"), Gulf States Utilities Company, Louisiana
Power  &  Light Company, Mississippi Power & Light  Company,  New
Orleans Public Service Inc. and System Energy Resources, Inc.  We
further  consent  to  the  incorporation  by  reference  of  such
reference to our firm into AP&L's Registration Statements (Form S-
3,  File  Nos.  33-36149,  33-48356 and  33-50289),  and  related
Prospectuses  pertaining to AP&L's First  Mortgage  Bonds  and/or
Preferred Stock and First Mortgage Bonds, respectively.


                                        Very truly yours,

                                        /s/ Friday, Eldredge & Clark

                                        FRIDAY, ELDREDGE & CLARK