<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from
GSU'S financial statements for the quarter ended June 30, 1995 and 
is qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000044570
<NAME> GULF STATES UTILITIES COMPANY
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               JUN-30-1995
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    4,660,175
<OTHER-PROPERTY-AND-INVEST>                     61,676
<TOTAL-CURRENT-ASSETS>                         746,692
<TOTAL-DEFERRED-CHARGES>                     1,426,406
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               6,894,949
<COMMON>                                       114,055
<CAPITAL-SURPLUS-PAID-IN>                    1,152,419
<RETAINED-EARNINGS>                            296,400
<TOTAL-COMMON-STOCKHOLDERS-EQ>               1,562,874
<PREFERRED-MANDATORY>                           92,687
<PREFERRED>                                    136,444
<LONG-TERM-DEBT-NET>                         2,300,795
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                   70,425
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                    104,959
<LEASES-CURRENT>                                37,234
<OTHER-ITEMS-CAPITAL-AND-LIAB>               2,589,531
<TOT-CAPITALIZATION-AND-LIAB>                6,894,949
<GROSS-OPERATING-REVENUE>                      878,955
<INCOME-TAX-EXPENSE>                            22,978
<OTHER-OPERATING-EXPENSES>                     719,828
<TOTAL-OPERATING-EXPENSES>                     742,806
<OPERATING-INCOME-LOSS>                        136,149
<OTHER-INCOME-NET>                               9,098
<INCOME-BEFORE-INTEREST-EXPEN>                 145,247
<TOTAL-INTEREST-EXPENSE>                        98,259 
<NET-INCOME>                                    46,988
<PREFERRED-STOCK-DIVIDENDS>                     15,016
<EARNINGS-AVAILABLE-FOR-COMM>                   31,972
<COMMON-STOCK-DIVIDENDS>                             0
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         100,350
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0