<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from Entergy Gulf
States, Inc. financial statements for the quarter ended March 31, 1997 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000044570
<NAME> ENTERGY GULF STATES, INC.
<SUBSIDIARY>
   <NUMBER> 006
   <NAME> ENTERGY GULF STATES, INC.
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               MAR-31-1997
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    4,597,307
<OTHER-PROPERTY-AND-INVEST>                     82,819
<TOTAL-CURRENT-ASSETS>                         762,070
<TOTAL-DEFERRED-CHARGES>                       978,971
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               6,421,167
<COMMON>                                       114,055
<CAPITAL-SURPLUS-PAID-IN>                    1,152,575
<RETAINED-EARNINGS>                            348,889
<TOTAL-COMMON-STOCKHOLDERS-EQ>               1,666,963
<PREFERRED-MANDATORY>                           75,210
<PREFERRED>                                     51,444
<LONG-TERM-DEBT-NET>                         1,883,401
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                  150,865
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                     75,989
<LEASES-CURRENT>                                39,650
<OTHER-ITEMS-CAPITAL-AND-LIAB>               2,529,089
<TOT-CAPITALIZATION-AND-LIAB>                6,421,167
<GROSS-OPERATING-REVENUE>                      481,328
<INCOME-TAX-EXPENSE>                            19,878
<OTHER-OPERATING-EXPENSES>                     388,314
<TOTAL-OPERATING-EXPENSES>                     388,314
<OPERATING-INCOME-LOSS>                         93,014
<OTHER-INCOME-NET>                               4,826
<INCOME-BEFORE-INTEREST-EXPEN>                  97,840
<TOTAL-INTEREST-EXPENSE>                        45,427
<NET-INCOME>                                    32,535
<PREFERRED-STOCK-DIVIDENDS>                      8,943
<EARNINGS-AVAILABLE-FOR-COMM>                   23,592
<COMMON-STOCK-DIVIDENDS>                             0
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         110,659
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0