Exhibit 23(d)




             [Letterhead of Clark, Thomas & Winters]



                             CONSENT


      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 ("GSU"),  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  in   the
registration  statements of GSU on Form S-3 and  Form  S-8  (File
Numbers  2-76551,  2-98011,  33-49739,  and  33-51181)  of   such
reference and Statements of Legal Conclusions.



                                   /s/ Clark, Thomas & Winters
                                   A Professional Corporation

                                   CLARK, THOMAS & WINTERS,
                                   A Professional Corporation

Austin, Texas
May 9, 1995