<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from System
Energy's financial statements for the quarter ended June 30, 1997 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000202584
<NAME> SYSTEM ENERGY RESOURCES
<SUBSIDIARY>
   <NUMBER> 018
   <NAME> SYSTEM ENERGY RESOURCES
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               JUN-30-1997
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    2,525,121
<OTHER-PROPERTY-AND-INVEST>                     72,372
<TOTAL-CURRENT-ASSETS>                         326,883
<TOTAL-DEFERRED-CHARGES>                       521,687
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               3,446,063
<COMMON>                                       789,350
<CAPITAL-SURPLUS-PAID-IN>                            0
<RETAINED-EARNINGS>                             61,826
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 851,176
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<LONG-TERM-DEBT-NET>                         1,359,068
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                   70,000
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                     37,501
<LEASES-CURRENT>                                28,000
<OTHER-ITEMS-CAPITAL-AND-LIAB>               1,100,318
<TOT-CAPITALIZATION-AND-LIAB>                3,446,063
<GROSS-OPERATING-REVENUE>                      316,682
<INCOME-TAX-EXPENSE>                                 0
<OTHER-OPERATING-EXPENSES>                     168,798
<TOTAL-OPERATING-EXPENSES>                     168,798
<OPERATING-INCOME-LOSS>                        147,884
<OTHER-INCOME-NET>                               3,802
<INCOME-BEFORE-INTEREST-EXPEN>                 151,686
<TOTAL-INTEREST-EXPENSE>                        64,915
<NET-INCOME>                                    48,438
<PREFERRED-STOCK-DIVIDENDS>                          0
<EARNINGS-AVAILABLE-FOR-COMM>                   48,438
<COMMON-STOCK-DIVIDENDS>                             0
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         131,585
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0