Exhibit 23(b)


                             CONSENT


      We  consent to the reference to our firm under the  heading
"Experts" in the Quarterly Report on Form 10-Q being filed on  or
about  the  date hereof by Entergy Corporation, Entergy Arkansas,
Inc.,  Entergy Gulf States, Inc. ("Entergy Gulf States"), Entergy
Louisiana, Inc., Entergy Mississippi, Inc., Entergy New  Orleans,
Inc.,  and  System Energy Resources, Inc.  We further consent  to
the incorporation by reference of such reference to our firm into
Entergy Gulf States' Registration Statements on Form S-3 and Form
S-8  (File  Numbers 2-76551, 2-98011, 33-49739 and  33-51181)  of
such reference and Statements.



                                        /s/ L. S. Sandlin


                                        SANDLIN ASSOCIATES
                                        Management Consultants

Pasco, Washington
May 6, 1996