ENTERGY MISSISSIPPI INC
35-CERT, 1997-02-26
ELECTRIC SERVICES
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                  UNITED STATES OF AMERICA
                              
        BEFORE THE SECURITIES AND EXCHANGE COMMISSION
                              
                      WASHINGTON, D.C.
                              
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In the Matter of


ENTERGY MISSISSIPPI, INC.

                                   CERTIFICATE PURSUANT
File No. 70-7760                         TO RULE 24

(Public Utility Holding
     Company Act of 1935)
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      Pursuant to Rule 24 promulgated by the Securities  and
Exchange Commission ("SEC") under the Public Utility Holding
Company  Act  of  1935, modified by the  application  and/or
declaration  referenced above and the  related  order  dated
August 30, 1990, and the supplemental order dated April  21,
1993,  this  is  to certify that the following  transactions
were carried out during the twelve months ended December 31,
1996,  by  Entergy Mississippi, Inc. ("Entergy Mississippi")
pursuant to the authorization of the SEC.

I.   Programs Authorized

       In  1990,  Entergy  Mississippi  was  authorized   to
institute the following programs:  (1) "Space Conditioning,"
involving  the  marketing, selling, leasing,  financing  the
acquisition  and installation of, and selling service  plans
and   manufacturer's   warranties   or   other   maintenance
agreements for, space conditioning equipment such  as  water
heaters  and heat pumps and related weatherization, ductwork
and  wiring  improvements;  (2) "Premium  Power,"  involving
audits of customers' facilities to detect power quality  and
reliability problems which may include a market  based  fee,
if  required, marketing, selling, leasing and financing  the
acquisition  and  installation of surge  suppressors,  power
conditioning products and standby power supplies,  including
transient  voltage surge suppressors, meter socket lightning
arrestors,  isolation transformers, line voltage regulators,
power  line  conditioners and uninterruptible power  systems
(including  standby  generators) and selling  and  financing
manufacturer's  warranties and maintenance  agreements,  and
the  employment  of  consultants; (3) "Electrotechnologies,"
involving  the marketing, selling, leasing to, financing  of
and  selling service plans in connection with industrial and
commercial  equipment utilizing electric power  (i.e.,  high
capacity  electrically driven manufacturing  and  processing
equipment  for operators) to enhance customer efficiency  by
reducing the emissions of combustion by-products, increasing
safety   in   the  workplace,  producing  superior   quality
products,  and brokering leasing arrangements with customers
related to the procurement of such equipment; and (4) "Field
Services,"  involving  marketing  and  selling  to   Entergy
Mississippi's  non-residential  (primarily  commercial   and
industrial) customers certain testing, maintenance,  repair,
training  services and guaranteed service plans relating  to
the  customer's energy using equipment in order  to  enhance
the  operating  efficiency  and  help  reduce  the  cost  of
operation to such customers.

II.  Report of Transactions

       The   financing  of  standard  electric   appliances,
including  heat  pumps and water heaters is permitted  under
Rule  48  of the Holding Company Act while the financing  of
associated  weatherization items,  wiring  and  ductwork  is
permitted   only   under  the  authority  granted   in   the
Commission's  order  approving  the  Program.    Contractors
indicated that these associated items account for about  10%
of the total installed cost.

      Therefore,  during the year ended December  31,  1996,
Entergy  Mississippi  participated  in  these  programs   as
follows:

     Program  1, Space Conditioning; Program 2, Premium
     Power;  and  Program 4, Field Services -  Financed
     $28,946  and had proceeds of $46,108.  The maximum
     amount  extended  to a single customer  was  $653.
     Entergy   Mississippi  had  outstanding  principal
     obligations as of December 31, 1996, of  $302,200.
     Expenses charged in 1996 were $14,228.
     
     Program    3,   Electrotechnologies   -    Entergy
     Mississippi  did not sell, lease  or  finance  any
     Electrotechnologies equipment during the reporting
     period  and there were no expenses incurred  under
     this program.

     IN WITNESS WHEREOF, Entergy Mississippi has caused this
certificate  to be executed as of the 26th day of  February,
1997.

                          ENTERGY MISSISSIPPI, INC.



                      By:  /s/ John R. Marshall
                          John R. Marshall
                          Vice President, Mass Accounts






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