Exhibit 23(e)


                             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  of  such
reference to our firm into GSU's Registration Statements  on Form
S-3 and Form S-8 (File Numbers 2-76551, 2-98011, 33-49739 and 33-
51181) of such reference and Statements.



                                        /s/ Sandlin Associates

                                        SANDLIN ASSOCIATES
                                        Management Consultants

Pasco, Washington
May 8, 1995