<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from
Entergy Gulf States' financial statements for the quarter ended 
September 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>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               SEP-30-1996
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    4,653,744
<OTHER-PROPERTY-AND-INVEST>                     64,557
<TOTAL-CURRENT-ASSETS>                         847,138
<TOTAL-DEFERRED-CHARGES>                     1,003,136
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               6,568,575
<COMMON>                                       114,055
<CAPITAL-SURPLUS-PAID-IN>                    1,152,689
<RETAINED-EARNINGS>                            322,054
<TOTAL-COMMON-STOCKHOLDERS-EQ>               1,588,798
<PREFERRED-MANDATORY>                           77,460
<PREFERRED>                                    136,444
<LONG-TERM-DEBT-NET>                         2,030,294
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                  160,865
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                     88,778
<LEASES-CURRENT>                                39,343
<OTHER-ITEMS-CAPITAL-AND-LIAB>               2,446,593
<TOT-CAPITALIZATION-AND-LIAB>                6,568,575
<GROSS-OPERATING-REVENUE>                    1,574,328
<INCOME-TAX-EXPENSE>                            85,435
<OTHER-OPERATING-EXPENSES>                   1,226,828
<TOTAL-OPERATING-EXPENSES>                   1,312,263
<OPERATING-INCOME-LOSS>                        262,065
<OTHER-INCOME-NET>                            (128,068)
<INCOME-BEFORE-INTEREST-EXPEN>                 133,997
<TOTAL-INTEREST-EXPENSE>                       148,149
<NET-INCOME>                                   (14,152)
<PREFERRED-STOCK-DIVIDENDS>                     21,497
<EARNINGS-AVAILABLE-FOR-COMM>                  (35,649)
<COMMON-STOCK-DIVIDENDS>                             0
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         263,400
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0