<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from
GSU'S financial statements for the quarter ended June 30, 1996 and 
is qualified in its entirety by reference to such financial statements.
</LEGEND>
<SUBSIDIARY>
  <NUMBER>  003
  <NAME>  ENTERGY GULF STATES, INC.
<CIK> 0000044570
<NAME> ENTERGY GULF STATES, INC.
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               JUN-30-1996
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    4,671,224
<OTHER-PROPERTY-AND-INVEST>                     59,459
<TOTAL-CURRENT-ASSETS>                         759,999
<TOTAL-DEFERRED-CHARGES>                     1,026,832
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               6,517,514
<COMMON>                                       114,055
<CAPITAL-SURPLUS-PAID-IN>                    1,152,592
<RETAINED-EARNINGS>                            238,301
<TOTAL-COMMON-STOCKHOLDERS-EQ>               1,504,948
<PREFERRED-MANDATORY>                           83,450
<PREFERRED>                                    136,444
<LONG-TERM-DEBT-NET>                         2,093,682
<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>                     98,295
<LEASES-CURRENT>                                38,086
<OTHER-ITEMS-CAPITAL-AND-LIAB>               2,402,184
<TOT-CAPITALIZATION-AND-LIAB>                6,517,514
<GROSS-OPERATING-REVENUE>                      982,198
<INCOME-TAX-EXPENSE>                            40,853
<OTHER-OPERATING-EXPENSES>                     786,720
<TOTAL-OPERATING-EXPENSES>                     827,573
<OPERATING-INCOME-LOSS>                        154,625
<OTHER-INCOME-NET>                            (165,925)
<INCOME-BEFORE-INTEREST-EXPEN>                 (11,300)
<TOTAL-INTEREST-EXPENSE>                        93,817 
<NET-INCOME>                                  (105,117)
<PREFERRED-STOCK-DIVIDENDS>                     14,285
<EARNINGS-AVAILABLE-FOR-COMM>                 (119,402)
<COMMON-STOCK-DIVIDENDS>                             0
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         113,584
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0