Exhibit 23(b)


                 [Letterhead of Monroe & Lemann]
                                
                                
                           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, Gulf States Utilities Company, Louisiana Power  &
Light  Company ("LP&L"), Mississippi Power & Light  Company,  New
Orleans   Public  Service  Inc.  ("NOPSI")  and   System   Energy
Resources,  Inc.   We  further consent to  the  incorporation  by
reference  of such reference to our firm into LP&L's Registration
Statements  on Form S-3, and the related prospectuses (File  Nos.
33-50937,  33-46085  and  33-39221) pertaining  to  LP&L's  First
Mortgage Bonds and Preferred Stock, and into NOPSI's Registration
Statement on Form S-3, and the related prospectus (File  No.  33-
57926)  pertaining  to  NOPSI's General  and  Refunding  Mortgage
Bonds.


                                        Very truly yours,

                                        /s/ Monroe & Lemann

                                        MONROE & LEMANN