GULF STATES UTILITIES CO
8-K, 1995-07-26
ELECTRIC SERVICES
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               SECURITIES AND EXCHANGE COMMISSION
                                
                     Washington, D.C.  20549
                                
                            FORM 8-K
                                
                         CURRENT REPORT
                                
             Pursuant to Section 13 or 15(d) of the
                 Securities Exchange Act of 1934
                                
                                
   Date of Report (Date earliest event reported) July 26, 1995
                                
                                
Commission   Registrant, State of Incorporation,  I.R.S. Employer
File Number  Address and Telephone Number         Identification
                                                  No.
1-2703       GULF STATES UTILITIES COMPANY        74-0662730
             (a Texas corporation)
             350 Pine Street
             Beaumont, Texas  77701
             Telephone (409) 838-6631
             
1-11299      ENTERGY CORPORATION                  13-5550175
             (a Delaware corporation)
             639 Loyola Avenue
             New Orleans, Louisiana  70113
             Telephone (504) 529-5262
             
                                
<PAGE>                                
                                
           Item 5.   Other Materially Important Events
                                
           Gulf States Utilities Company and Entergy Corporation
                                
                                
      As  previously discussed in the Form 10-Q for the quarterly
period  ended  March 31, 1995, the labor union  contract  between
Gulf   States  Utilities  Company  (GSU)  and  the  International
Brotherhood  of  Electrical Workers (IBEW) expired  on  June  24,
1995.    The  labor  contract  covers  approximately  1,900   GSU
employees   in   Southeast   Texas   and   Southwest   Louisiana.
Negotiators  for  GSU  and  the IBEW have  been  unsuccessful  in
negotiating a new agreement.  A federal mediator was called in on
July   9,  1995,  to  assist  the  parties  in  resolving   their
differences,   but   the  mediation  effort   was   unsuccessful.
Subsequently, the IBEW voted to reject GSU's settlement offer and
authorized  the union leadership to call a strike  if  necessary.
The  IBEW employees continue to work without a contract.  Further
negotiations  are scheduled with the IBEW on July 26,  1995,  and
with the River Bend bargaining unit of the IBEW on July 27, 1995.
If  a strike should occur, GSU intends to continue its operations
with  the assistance of management and supervisory personnel  and
outside contractors.

<PAGE>                            

                            SIGNATURE
                                
                                
          Pursuant to the requirements of the Securities Exchange
Act 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned hereunto duly authorized.

                                 Gulf States Utilities Company
                                 
                                 
                                 
                                 By:       /s/ Lee W. Randall
                                          Lee W. Randall
                                         Vice President, Chief
                                           Accounting Officer
                                        and Assistant Secretary
                                 
                                 
                                 
                                 Entergy Corporation
                                 
                                 
                                 
                                 By:       /s/ Lee W. Randall
                                             Lee W. Randall
                                      Vice President and Chief
                                         Accounting Officer
                                 
                                 
                                                 
Dated:  July 26, 1995            




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