Exhibit 24




DATE:     January 28, 1994

TO:       Lee W. Randall
          Laurence M. Hamric

FROM:     Edwin Lupberger, et. al.

SUBJECT:  Power of Attorney


Entergy  Corporation, Arkansas Power & Light Company,   Gulf
States  Utilities Company, Louisiana Power & Light  Company,
Mississippi  Power  &  Light  Company,  New  Orleans  Public
Service   Inc.,   and   System   Energy   Resources,   Inc.,
collectively referred to herein as the Companies, will  file
with  the  Securities and Exchange Commission  their  annual
reports  on Form 10-K for the year ended December  31,  1993
pursuant  to Section 13 or 15(d) of the Securities  Exchange
Act of 1934.

The  Companies  and  the undersigned,  in  their  respective
capacities as directors and/or officers of said Companies as
specified  in Attachment I, do each hereby make,  constitute
and  appoint Lee W. Randall and Laurence M. Hamric, and each
of them, their true and lawful Attorneys (with full power of
substitution)  for each of them and in their  names,  places
and steads to sign and cause to be filed with the Securities
and  Exchange Commission the foregoing annual report on Form
10-K and any amendments thereto.

The  Companies  and  the undersigned,  in  their  respective
capacities  as  directors and/or officers of the  respective
Companies  as  per  Attachment I, hereby  authorize  Lee  W.
Randall  and  Laurence M. Hamric to sign said Form  10-K  on
their behalf as attorney-in-fact and to amend, or remedy any
deficiencies with respect to, said Form 10-K by  appropriate
amendments and to file the same as aforesaid.

Yours very truly,




  /s/ Edwin Lupgerger                 /s/ Gerald D.McInvale
  Edwin Lupberger                     Gerald D. McInvale



  /s/ Robert H. Barrow                  /s/ Michael B. Bemis
  Robert H. Barrow                     Michael B. Bemis




  /s/ W. Frank Blount                   /s/ James M. Cain
  W. Frank Blount                       James M. Cain




  /s/ John A. Cooper, Jr.                /s/ John J. Cordaro
John A. Cooper, Jr.                    John J. Cordaro




/s/ Cathy Cunningham                     /s/ Frank R. Day
  Cathy Cunningham                       Frank R. Day




/s/ Brooke H. Duncan                      /s/ John O. Emmerich, Jr.
  Brooke H. Duncan                       John O. Emmerich, Jr.




/s/ Lucie J. Fjeldstad                     /s/ Norman C. Francis
 Lucie J. Fjeldstad                         Norman C. Francis



/s/ Frank F. Gallaher                      /s/ Norman B. Gillis, Jr.
 Frank F. Gallaher                        Norman B. Gillis, Jr.



/s/ Frank W. Harrison, Jr.                 /s/ Richard P. Herget, Jr.
Frank W. Harrison, Jr.                     Richard P. Herget, Jr.




/s/ Tommy H. Hillman                        /s/ Donald C. Hintz
  Tommy H. Hillman                            Donald C. Hintz




/s/ Kaneaster Hodges, Jr.                     /s/ William K. Hood
Kaneaster Hodges, Jr.                       William K. Hood




/s/ Jerry D. Jackson                         /s/ R. Drake Keith
  Jerry D. Jackson                            R. Drake Keith




/s/ Robert E. Kennington, II                  /s/ Tex R. Kilpatrick
Robert E. Kennington, II                     Tex R. Kilpatrick




________________________                   /s/ Joseph J. Krebs, Jr.
William F. Klausing                          Joseph J. Krebs, Jr.




/s/ Robert v.d. Luft                        /s/ Jerry L. Maulden
  Robert v.d. Luft                            Jerry L. Maulden




/s/ Kinnaird R. McKee                     /s/ Donald E. Meiners
 Kinnaird R. McKee                          Donald E. Meiners




/s/ Raymond P. Miller, Sr.                 /s/ Anne M. Milling
Raymond P. Miller, Sr.                      Anne M. Milling




 /s/ Roy L. Murphy                        /s/ Paul W. Murrill
   Roy L. Murphy                            Paul W. Murrill




/s/ James R. Nichols                     /s/ William C. Nolan, Jr.
  James R. Nichols                         William C. Nolan, Jr.




 /s/ Eugene H. Owen                      /s/ John N. Palmer, Sr.
   Eugene H. Owen                          John N. Palmer, Sr.




/s/ M. Bookman Peters                     /s/ Robert D. Pugh
 M. Bookman Peters                          Robert D. Pugh




 /s/ Lee W. Randall                     /s/ Monroe J. Rathbone, Jr.       
  Lee W. Randall                          Monroe J. Rathbone, Jr.



 /s/ Clyda S. Rent                       ________________________
   Clyda S. Rent                          E. B. Robinson, Jr.




 /s/ Sam F. Segnar                       /s/ H. Duke Shackelford
   Sam F. Segnar                           H. Duke Shackelford




/s/ John B. Smallpage                     /s/ Wm. Clifford Smith
 John B. Smallpage                         Wm. Clifford Smith





/s/ Bismark A. Steinhagen               /s/ James E. Taussig, II
Bismark A. Steinhagen                     James E. Taussig, II





/s/ Charles C. Teamer, Sr.                 /s/ Woodson D. Walker
Charles C. Teamer, Sr.                        Woodson D. Walker





/s/ Gus B. Walton, Jr.                      /s/ Walter Washington
 Gus B. Walton, Jr.                           Walter Washington





/s/ Robert M. Williams, Jr.                  /s/ Michael E. Wilson
Robert M. Williams, Jr.                       Michael E. Wilson



Entergy Corporation

By:   /s/ Edwin Lupberger



Arkansas Power & Light Company

By:   /s/ Edwin Lupberger



Gulf States Utilities Company

By:   /s/ Edwin Lupberger



Louisiana Power & Light Company

By:   /s/ Edwin Lupberger



Mississippi Power & Light Company

By:   /s/ Edwin Lupberger



New Orleans Public Service Inc.

By:   /s/ Edwin Lupberger



System Energy Resources, Inc.

By:   /s/ Donald C. Hintz




Entergy Corporation

Chairman of the Board, Chief Executive Officer and Director
- - Edwin Lupberger

Senior Vice President and Chief Financial Officer - Gerald
D. McInvale

Vice President and Chief Accounting Officer - Lee W. Randall

Directors - W. Frank Blount, John A. Cooper, Jr., Brooke  H.
Duncan,  Lucie J. Fjeldstad, Kaneaster Hodges,  Jr.,  Robert
v.d.  Luft,  Kinnaird R. McKee, Paul W.  Murrill,  James  R.
Nichols,  Eugene  H. Owen, John N. Palmer,  Sr.,  Robert  D.
Pugh,  H.  Duke Shackelford, Wm. Clifford Smith, Bismark  A.
Steinhagen, Walter Washington.

Arkansas Power & Light Company

Chairman of the Board, Chief Executive Officer and Director
- - Edwin Lupberger

Senior Vice President and Chief Financial Officer - Gerald
D. McInvale

Vice President and Chief Accounting Officer - Lee W. Randall

Directors  -  Michael B. Bemis, John A. Cooper,  Jr.,  Cathy
Cunningham, Richard P. Herget, Jr., Tommy H. Hillman, Donald
C.  Hintz, Kaneaster Hodges, Jr., Jerry D. Jackson, R. Drake
Keith,  Jerry  L. Maulden, Raymond P. Miller,  Sr.,  Roy  L.
Murphy,  William C. Nolan, Jr., Robert D. Pugh,  Woodson  D.
Walker, Gus B. Walton, Jr., Michael E. Wilson.

Gulf States Utilities Company

Chairman of the Board, Chief Executive Officer and Director
- - Edwin Lupberger

Senior Vice President and Chief Financial Officer - Gerald
D. McInvale

Vice President and Chief Accounting Officer - Lee W. Randall

Directors  - Robert H. Barrow, Frank F. Gallaher,  Frank  W.
Harrison,  Jr., Donald C. Hintz, William F. Klausing,  Jerry
L.  Maulden,  Paul  W. Murrill, Eugene H. Owen,  M.  Bookman
Peters,  Monroe J. Rathbone, Jr., Sam F. Segnar, Bismark  A.
Steinhagen, James E. Taussig, II.
Louisiana Power & Light Company

Chairman of the Board, Chief Executive Officer and Director
- - Edwin Lupberger

Senior Vice President and Chief Financial Officer - Gerald
D. McInvale

Vice President and Chief Accounting Officer - Lee W. Randall

Directors  -  Michael B. Bemis, John J. Cordaro,  Donald  C.
Hintz, William K. Hood, Jerry D. Jackson, Tex R. Kilpatrick,
Joseph J. Krebs, Jr., Jerry L. Maulden, H. Duke Shackelford,
Wm. Clifford Smith.

Mississippi Power & Light Company

Chairman of the Board, Chief Executive Officer and Director
- - Edwin Lupberger

Senior Vice President and Chief Financial Officer - Gerald
D. McInvale

Vice President and Chief Accounting Officer - Lee W. Randall

Directors  -  Michael  B.  Bemis,  Frank  R.  Day,  John  O.
Emmerich, Jr., Norman B. Gillis, Jr., Donald C. Hintz, Jerry
D.  Jackson,  Robert E. Kennington, II,  Jerry  L.  Maulden,
Donald E. Meiners, John N. Palmer, Sr., Clyda S. Rent, E. B.
Robinson, Jr., Walter Washington, Robert M. Williams, Jr.

New Orleans Public Service Inc.

Chairman of the Board, Chief Executive Officer and Director
- - Edwin Lupberger

Senior Vice President and Chief Financial Officer - Gerald
D. McInvale

Vice President and Chief Accounting Officer - Lee W. Randall

Directors  -  Michael  B.  Bemis, James  M.  Cain,  John  J.
Cordaro,  Brooke  H.  Duncan, Norman C. Francis,  Donald  C.
Hintz,  Jerry D. Jackson, Jerry L. Maulden, Anne M. Milling,
John B. Smallpage, Charles C. Teamer, Sr.

System Energy Resources, Inc.

President, Chief Executive Officer and Director - Donald C.
Hintz

Senior Vice President and Chief Financial Officer - Gerald
D. McInvale

Directors  -  Edwin  Lupberger, Jerry D. Jackson,  Jerry  L.
Maulden.