CONSENT OF INDEPENDENT ACCOUNTANTS



We   consent  to  the  incorporation  by  reference  in  the
registration statement of Gulf States Utilities  Company  on
Form  S-8  (File No. 2-98011) of our report dated  June  16,
1995,  on  our  audits of the financial statements  of  Gulf
States Utilities Company Employee Stock Ownership Plan as of
December  31,  1994  and 1993 and for the  two  years  ended
December 31, 1994 and 1993 which report is included in  this
Annual Report on Form 11-K.


                                   /s/ Coopers & Lybrand L.L.P.

                                   COOPERS & LYBRAND L.L.P.


New Orleans, Louisiana
June 22, 1995