<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from
System Energy's financial statements for the quarter ended September 30, 
1996 and is qualified in its entirety by reference to such financial 
statements.
</LEGEND>
<SUBSIDIARY>
  <NUMBER> 012
  <NAME> SYSTEM ENERGY RESOURES, INC.
<CIK> 0000202584
<NAME> SYSTEM ENERGY RESOURCES, INC.    
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               SEP-30-1996
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    2,612,093
<OTHER-PROPERTY-AND-INVEST>                     55,490
<TOTAL-CURRENT-ASSETS>                         254,614
<TOTAL-DEFERRED-CHARGES>                       550,986
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               3,473,183
<COMMON>                                       789,350
<CAPITAL-SURPLUS-PAID-IN>                            0 
<RETAINED-EARNINGS>                             87,881
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 877,231
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<LONG-TERM-DEBT-NET>                         1,418,770
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                        0
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                     59,963
<LEASES-CURRENT>                                28,000
<OTHER-ITEMS-CAPITAL-AND-LIAB>               1,089,219
<TOT-CAPITALIZATION-AND-LIAB>                3,473,183
<GROSS-OPERATING-REVENUE>                      471,260
<INCOME-TAX-EXPENSE>                            62,502
<OTHER-OPERATING-EXPENSES>                     230,158
<TOTAL-OPERATING-EXPENSES>                     292,660
<OPERATING-INCOME-LOSS>                        178,600
<OTHER-INCOME-NET>                               4,501
<INCOME-BEFORE-INTEREST-EXPEN>                 183,101
<TOTAL-INTEREST-EXPENSE>                       111,440
<NET-INCOME>                                    71,661
<PREFERRED-STOCK-DIVIDENDS>                          0
<EARNINGS-AVAILABLE-FOR-COMM>                   71,661
<COMMON-STOCK-DIVIDENDS>                             0
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         223,747
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0