<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from System
Energy Resources, Inc. financial statements for the quarter ended March 31, 
1999 and is qualified in its entirety by reference to such financial 
statements.
</LEGEND>
<CIK> 0000202584
<NAME> SYSTEM ENERGY RESOURCES, INC.
<SUBSIDIARY>
   <NUMBER> 018
   <NAME> SYSTEM ENERGY RESOURCES, INC.
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               MAR-31-1999
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    2,365,453
<OTHER-PROPERTY-AND-INVEST>                    118,262
<TOTAL-CURRENT-ASSETS>                         503,472
<TOTAL-DEFERRED-CHARGES>                       472,562
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               3,459,749
<COMMON>                                       789,350
<CAPITAL-SURPLUS-PAID-IN>                            0
<RETAINED-EARNINGS>                             95,459
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 884,809
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<LONG-TERM-DEBT-NET>                         1,156,934
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                  162,947
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                     16,493
<LEASES-CURRENT>                                41,835
<OTHER-ITEMS-CAPITAL-AND-LIAB>               1,196,731
<TOT-CAPITALIZATION-AND-LIAB>                3,459,749
<GROSS-OPERATING-REVENUE>                      140,617
<INCOME-TAX-EXPENSE>                             5,833
<OTHER-OPERATING-EXPENSES>                      86,780
<TOTAL-OPERATING-EXPENSES>                      86,780
<OPERATING-INCOME-LOSS>                         53,837
<OTHER-INCOME-NET>                               4,725
<INCOME-BEFORE-INTEREST-EXPEN>                  58,562
<TOTAL-INTEREST-EXPENSE>                        52,029
<NET-INCOME>                                       700
<PREFERRED-STOCK-DIVIDENDS>                          0
<EARNINGS-AVAILABLE-FOR-COMM>                      700
<COMMON-STOCK-DIVIDENDS>                             0
<TOTAL-INTEREST-ON-BONDS>                       39,413
<CASH-FLOW-OPERATIONS>                          76,783
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0