<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from Entergy Gulf
States' financial statements for the quarter ended September 30, 1997 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000044570
<NAME> ENTERGY GULF STATES
<SUBSIDIARY>
   <NUMBER> 006
   <NAME> ENTERGY GULF STATES
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               SEP-30-1997
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    4,527,227
<OTHER-PROPERTY-AND-INVEST>                     89,839
<TOTAL-CURRENT-ASSETS>                         815,402
<TOTAL-DEFERRED-CHARGES>                     1,060,813
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               6,439,281
<COMMON>                                       114,055
<CAPITAL-SURPLUS-PAID-IN>                    1,152,575
<RETAINED-EARNINGS>                            388,615
<TOTAL-COMMON-STOCKHOLDERS-EQ>               1,655,245
<PREFERRED-MANDATORY>                          225,210
<PREFERRED>                                     47,444
<LONG-TERM-DEBT-NET>                         1,817,316
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                  150,890
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                     99,011
<LEASES-CURRENT>                                34,764
<OTHER-ITEMS-CAPITAL-AND-LIAB>               2,463,401
<TOT-CAPITALIZATION-AND-LIAB>                6,493,281
<GROSS-OPERATING-REVENUE>                    1,557,723
<INCOME-TAX-EXPENSE>                            77,700
<OTHER-OPERATING-EXPENSES>                   1,230,701
<TOTAL-OPERATING-EXPENSES>                   1,230,701
<OPERATING-INCOME-LOSS>                        327,022
<OTHER-INCOME-NET>                              17,304
<INCOME-BEFORE-INTEREST-EXPEN>                 344,326
<TOTAL-INTEREST-EXPENSE>                       136,323
<NET-INCOME>                                   130,303
<PREFERRED-STOCK-DIVIDENDS>                     18,963
<EARNINGS-AVAILABLE-FOR-COMM>                  111,340
<COMMON-STOCK-DIVIDENDS>                             0
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         382,550
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0