Exhibit 10(a) 81
                                
                       Entergy Corporation
       Amend to the Defined Contribution Restoration Plan

     Mr. Blount then referred to the Defined Contribution

Restoration Plan for Entergy Corporation and Subsidiaries

(Restoration Plan).  He stated that, effective January 1, 1991,

the Restoration Plan was amended to terminate virtually all

additional accruals under participants' ESOP Restoration Accounts

under the Restoration Plan with certain limited exceptions.  He

further stated that, due to these amendments, participants' ESOP

Restoration Accounts are now essentially frozen with the

exception of periodic credits based on the Corporation's

dividends on common stock.


     Mr. Blount suggested that, due to relatively small balances

held in the majority of the ESOP Restoration Accounts, the cost

of maintaining each of these frozen accounts and the fact that no

additional substantive accruals will be credited to such

accounts, the Restoration Plan should be amended to close such

accounts as of May 31, 1992, and all Restoration Plan benefits

accrued under such ESOP Restoration Accounts through that date be

distributed by the respective employers to appropriate

participants as soon as practicable thereafter.

     After discussion, upon motion duly made, seconded and

unanimously adopted, it was

  
          RESOLVED, That, effective May 31, 1992, ESOP
     Restoration Accounts under the Defined
     Contribution Restoration Plan of Entergy
     Corporation and Subsidiaries (Restoration Plan) as
     defined by the terms of the Restoration Plan in
     effect on December 31, 1990, be closed pursuant to
     the authority granted to the Corporation under the
     Restoration Plan and all accrued Restoration Plan
     benefits credited to such ESOP Restoration
     Accounts as of May 31, 1992, be distributed by the
     respective employers to appropriate Restoration
     Plan participants as soon as practicable
     thereafter; provided, however, that (i) any
     benefits attributable to such ESOP Restoration
     Accounts shall accrue no additional benefits under
     the Restoration Plan after May 31, 1992, and (ii)
     any and all Savings Plan Restoration Accounts
     under the Restoration Plan shall remain subject to
     terms of the Restoration Plan and shall be
     unaffected by any distributions from the ESOP
     Restoration Accounts closed hereunder; and further

          RESOLVED, That the officers of the
     Corporation be, and each of them hereby is,
     authorized and directed on behalf of the
     Corporation, to make any and all amendments to the
     Restoration Plan as may be necessary, appropriate
     or desirable to reflect the distribution of
     accrued benefits credited to participants' ESOP
     Restoration Accounts as of May 31, 1992,
     consistent with the foregoing resolution; and
     further
  
          RESOLVED, That the officers of the
     Corporation be, and each of them hereby is,
     authorized and directed on behalf of the
     Corporation to execute and deliver all such
     documents, certificates of amendment and other
     papers, and to perform and do such other acts and
     things as they, in their judgment, may deem
     necessary or appropriate to effectuate the purpose
     and intent of the foregoing resolutions.