<ARTICLE> UT
<LEGEND>
This legend contains summary financial information extracted from Entergy's
financial statements for the year ended December 31, 1995, and is qualified in
its entirety by reference to such fianacial statements.
</LEGEND>
<CIK> 0000044570
<NAME> GULF STATES UTILITY COMPANY
<SUBSIDIARY>
   <NUMBER> 003
   <NAME> GULF STATES UTILITIES COMPANY
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               DEC-31-1995
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    4,697,194
<OTHER-PROPERTY-AND-INVEST>                     62,569
<TOTAL-CURRENT-ASSETS>                         745,842
<TOTAL-DEFERRED-CHARGES>                     1,356,453
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               6,861,058
<COMMON>                                       114,055
<CAPITAL-SURPLUS-PAID-IN>                    1,152,505
<RETAINED-EARNINGS>                            357,704
<TOTAL-COMMON-STOCKHOLDERS-EQ>               1,624,264
<PREFERRED-MANDATORY>                           87,654
<PREFERRED>                                    136,444
<LONG-TERM-DEBT-NET>                         2,145,471
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                  145,425
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                    108,087
<LEASES-CURRENT>                                37,773
<OTHER-ITEMS-CAPITAL-AND-LIAB>               2,395,949
<TOT-CAPITALIZATION-AND-LIAB>                6,861,058
<GROSS-OPERATING-REVENUE>                    1,861,974
<INCOME-TAX-EXPENSE>                            57,235
<OTHER-OPERATING-EXPENSES>                           0
<TOTAL-OPERATING-EXPENSES>                   1,500,310
<OPERATING-INCOME-LOSS>                        304,429
<OTHER-INCOME-NET>                              17,689
<INCOME-BEFORE-INTEREST-EXPEN>                 322,118
<TOTAL-INTEREST-EXPENSE>                       199,199
<NET-INCOME>                                   122,919
<PREFERRED-STOCK-DIVIDENDS>                     29,643
<EARNINGS-AVAILABLE-FOR-COMM>                   93,276
<COMMON-STOCK-DIVIDENDS>                             0
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         400,754
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0