Exhibit 23(a)


                           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 (File Numbers 33-
49739  and 33-51181), Form S-8 (File Numbers 2-76551 and  2-
98011)  and  on  Form  S-2 (File Number 333-17911)  of  such
reference and Statements.


                                        /s/ L. S. Sandlin

                                        SANDLIN ASSOCIATES
                                        Management
Consultants

Pasco, Washington
May 5, 1997