<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from System
Energy Resources, Inc. financial statements for the quarter ended
September 30, 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>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               SEP-30-1999
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    2,331,992
<OTHER-PROPERTY-AND-INVEST>                    128,556
<TOTAL-CURRENT-ASSETS>                         405,561
<TOTAL-DEFERRED-CHARGES>                       457,471
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               3,323,580
<COMMON>                                       789,350
<CAPITAL-SURPLUS-PAID-IN>                            0
<RETAINED-EARNINGS>                            102,784
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 892,134
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<LONG-TERM-DEBT-NET>                         1,112,560
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                   47,947
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                     29,647
<LEASES-CURRENT>                                41,835
<OTHER-ITEMS-CAPITAL-AND-LIAB>               1,199,457
<TOT-CAPITALIZATION-AND-LIAB>                3,323,850
<GROSS-OPERATING-REVENUE>                      463,923
<INCOME-TAX-EXPENSE>                            39,217
<OTHER-OPERATING-EXPENSES>                     270,192
<TOTAL-OPERATING-EXPENSES>                     270,192
<OPERATING-INCOME-LOSS>                        193,731
<OTHER-INCOME-NET>                              14,250
<INCOME-BEFORE-INTEREST-EXPEN>                 207,981
<TOTAL-INTEREST-EXPENSE>                       114,539
<NET-INCOME>                                    54,225
<PREFERRED-STOCK-DIVIDENDS>                          0
<EARNINGS-AVAILABLE-FOR-COMM>                   54,225
<COMMON-STOCK-DIVIDENDS>                        46,200
<TOTAL-INTEREST-ON-BONDS>                      123,049
<CASH-FLOW-OPERATIONS>                         109,927
<EPS-BASIC>                                        0
<EPS-DILUTED>                                        0