GULF STATES UTILITIES CO
NTN 11K, 1994-06-29
ELECTRIC SERVICES
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          U. S. SECURITIES AND EXCHANGE COMMISSION
                   WASHINGTON, D.C.  20549
                              
                              
           FORM 12b-25 NOTIFICATION OF LATE FILING
                              
                              
                        (Check One):

[ ] Form 10-K or Form 10-KSB  [ ] Form 20-F [x] Form 11-K [ ] Form 10-Q or
Form 10-QSB [ ] Form N-SAR


          For Period Ended:   December 31, 1993

          [ ] Transition Report on Form 10-K or Form 10-KSB
          [ ] Transition Report on Form 20-F
          [ ] Transition Report on Form 11-K
          [ ] Transition Report on Form 10-Q or Form 10-QSB
          [ ] Transition Report on Form N-SAR

          For the Transition Period Ended:


               GULF STATES UTILITIES COMPANY
                   EMPLOYEES' THRIFT PLAN
                  (Full title of the plan)



PART I - Registrant Information

                Gulf States Utilities Company
                    (a Texas corporation)
                       350 Pine Street
                   Beaumont, Texas  77701


<PAGE>

PART II - Rules 12b-25(b) and (c)

(Check box if appropriate.)

     [x] (a) The reasons described in reasonable detail
             in   Part  III  of  this  form  could   not   be
             eliminated   without  unreasonable   effort   or
             expense;

     [x] (b) The  subject  annual  report,  semi-annual
             report,  transition report on Form 10-K or  Form
             10-KSB,  Form  20-F,  11-K  or  Form  N-SAR,  or
             portion  thereof will be filed on or before  the
             fifteenth  calendar day following the prescribed
             due  date;  or the subject quarterly  report  or
             transition  report on Form 10-Q or Form  10-QSB,
             or  portion thereof will be filed on  or  before
             the  fifth calendar day following the prescribed
             due date; and

     [x] (c) The   accountant's  statement  or   other
             exhibit required by the Rule 12b-25(c) has  been
             attached if applicable.


PART III-Narrative

     As a result of the recent merger of Entergy Corporation
and Gulf States Utilities Company, the Gulf States Utilities
Company Employees' Thrift Plan Form 11-K including the audit  
report of Coopers & Lybrand was unable to be completed in time.


PART IV-Other Information

(1)  Name and telephone number of person to contact in
     regard to this notification.

     Scott Forbes             504                 569-4816
        (Name)           (Area Code)         (Telephone Number)

(2)  Have all other periodic reports required under         [x] Yes   [ ] No
     Section 13 or 15(d) of the Securities Exchange 
     Act of 1934 or Section 30 of the Investment Company 
     Act of 1940 during the preceding 12 months or for 
     such shorter period that the registrant was required 
     to file such report(s) been filed?  If answer is
     no identify report(s).

(3)  Is it anticipated that any significant change in       [ ] Yes   [x] No
     results of operations from the corresponding period 
     for the last fiscal year will be reflected by the 
     earnings statements to be included in the subject 
     report or portion thereof?

   If so: attach an explanation of the anticipated change,
   both narratively and quantitatively, and, if
   appropriate, state the reasons why a reasonable estimate
   of the results cannot be made.


                     Gulf States Utilities Company
            (Name of Registrant as specified in charter)
                              
                              
has  caused this notification to be signed on its behalf  by
the undersigned thereunto duly authorized.




Date:   June 29, 1994              By:   /s/Lee W. Randall
                                            Lee W. Randall
                                          Vice President and
                                       Chief Accounting Officer

<PAGE>
                                             Attachment 1



June 29, 1994




Mr. William O. VanAs
Employee Benefits Committee
Entergy Corporation
P. O. Box 61005
New Orleans, LA  70161

Dear Mr. VanAs:

We  have read your application on Form 12b-25 dated June 29,
1994  and  have  completed  our  fieldwork  on  Gulf  States
Utilities   Company  Employee  Stock  Ownership   Plan   and
Employees' Thrift Plan for the year ended December 31,  1993
(the Plans).  We will issue our report on the Plans when the
financial statements are complete.

Very truly yours,


/s/Coopers & Lybrand

COOPERS & LYBRAND




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