WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  

<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from Entergy Gulf
States' financial statements for the quarter ended March 31, 1996 and is
qualified in its entirety by refenence to such financial statements.
</LEGEND>
<SUBSIDIARY>
   <NUMBER> 003
   <NAME> ENTERGY GULF STATES, INC.
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               MAR-31-1996
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    4,679,470
<OTHER-PROPERTY-AND-INVEST>                     64,089
<TOTAL-CURRENT-ASSETS>                         719,828
<TOTAL-DEFERRED-CHARGES>                     1,053,186
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               6,516,573
<COMMON>                                       114,055
<CAPITAL-SURPLUS-PAID-IN>                    1,152,592
<RETAINED-EARNINGS>                            198,228
<TOTAL-COMMON-STOCKHOLDERS-EQ>               1,464,875
<PREFERRED-MANDATORY>                           83,450
<PREFERRED>                                    136,444
<LONG-TERM-DEBT-NET>                         2,141,303
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                  160,425
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                    105,638
<LEASES-CURRENT>                                37,418
<OTHER-ITEMS-CAPITAL-AND-LIAB>               2,387,020
<TOT-CAPITALIZATION-AND-LIAB>                6,516,573
<GROSS-OPERATING-REVENUE>                      456,631
<INCOME-TAX-EXPENSE>                            11,983
<OTHER-OPERATING-EXPENSES>                     379,573
<TOTAL-OPERATING-EXPENSES>                     391,556
<OPERATING-INCOME-LOSS>                         65,075
<OTHER-INCOME-NET>                           (170,322)
<INCOME-BEFORE-INTEREST-EXPEN>               (105,247)
<TOTAL-INTEREST-EXPENSE>                        47,010
<NET-INCOME>                                 (152,257)
<PREFERRED-STOCK-DIVIDENDS>                      7,219
<EARNINGS-AVAILABLE-FOR-COMM>                (159,476)
<COMMON-STOCK-DIVIDENDS>                             0
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                          34,765
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0