Exhibit 23(c)


           [Letterhead of Wise Carter Child & Caraway]


                           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, Mississippi Power & Light Company  ("MP&L"),  New
Orleans  Public  Service Inc., and System Energy Resources,  Inc.
("System  Energy").  We further consent to the  incorporation  by
reference  of  such  reference to our firm into  System  Energy's
Registration  Statement on Form S-3, and the  related  prospectus
(File  No. 33-47662) pertaining to System Energy's First Mortgage
Bonds,  and into MP&L's Registration Statements on Form S-3,  and
the  related prospectuses (File Nos. 33-53004, 33-55826  and  33-
50507) pertaining to MP&L's General and Refunding Mortgage  Bonds
and MP&L's Preferred Stock.

                         Very truly yours,
                         
                         WISE CARTER CHILD & CARAWAY,
                         Professional Association
                         
                         
                         
                         By:   /s/ Robert B. McGehee
                              Robert B. McGehee