Exhibit 18(b)







February 27, 1996

Entergy Corporation
639 Loyola Avenue
New Orleans, Louisiana 70113

Gentlemen:

We are providing this letter to you for inclusion as an exhibit
to your Form 10-K filing pursuant to Item 601 of Regulation S-K.

We have read management's justification contained in the
Company's Financial Statements which are included in its Form 10-
K for the year ended December 31, 1995, for the change in
accounting principle of the Arkansas Power & Light Company from
accruing for anticipated incremental nuclear plant outage
maintenance costs during the operating period between outages to
capitalizing incremental nuclear plant outage maintenance costs
as incurred and amortizing them to expense during the operating
period between outages.  Based on our reading of the data,
including an audit report on the Company by the Federal Energy
Regulatory Commission, and discussions with Company officials of
the business judgment and business planning factors relating to
the change, we believe management's justification to be
reasonable.  Accordingly, we concur that the newly adopted
accounting principle described above is preferable in the
Company's circumstances to the method previously applied.


Very truly yours,


COOPERS & LYBRAND L.L.P.