Exhibit 23(a)




             [Letterhead of Clark, Thomas & Winters]



                             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 Louisiana, Inc., Entergy
Mississippi,  Inc., Entergy New Orleans, Inc., and System  Energy
Resources,  Inc.   We  further consent to  the  incorporation  by
reference in the registration statements of Entergy Gulf  States,
Inc.  on  Form  S-3 and Form S-8 (File Numbers 2-76551,  2-98011,
33-49739, and 33-51181) of such reference and Statements of Legal
Conclusions.



                                   /s/ Clark, Thomas & Winters
                                   A Professional Corporation

                                   CLARK, THOMAS & WINTERS,
                                   A Professional Corporation

Austin, Texas
November 4, 1996