ENTERGY SERVICES INC
U-1/A, 1996-10-25
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                                                 File No. 70-8899

               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549
             ______________________________________
                         Amendment No. 1
                             to the
                           FORM U-1/A
             ______________________________________

                     APPLICATION-DECLARATION
                              under
         THE PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
             ______________________________________

Entergy Services, Inc.                 Entergy Arkansas, Inc.
639 Loyola Avenue                      425 West Capitol Avenue
New Orleans, Louisiana  70113          Little Rock, Arkansas 72201
                                       
Entergy Corporation                    Entergy Gulf States, Inc.
639 Loyola Avenue                      350 Pine Street
New Orleans, Louisiana  70113          Beaumont, Texas  77701
                                       
System Fuels, Inc.                     Entergy Louisiana, Inc.
350 Pine Street                        639 Loyola Avenue
Beaumont, Texas  77701                 New Orleans, Louisiana 70113
                                       
System Energy Resources, Inc.          Entergy Mississippi, Inc.
1340 Echelon Parkway                   308 East Pearl Street
Jackson, Mississippi  39213            Jackson, Mississippi 39201
                                       
Entergy Operations, Inc.               Entergy New Orleans, Inc.
1340 Echelon Parkway                   639 Loyola Avenue
Jackson, Mississippi  39213            New Orleans, Louisiana 70113

          (Names of companies filing this statement and
            addresses of principal executive offices)
             ______________________________________

                       Entergy Corporation

         (Name of top registered holding company parent
                 of each applicant or declarant)
             ______________________________________
                                
     The Commission is also requested to send copies of any
        communications in connection with this matter to:

      Lyn Rouchell                     Laurence M. Hamric, Esq.
      Assistant Treasurer              Denise C. Redmann, Esq.
      Entergy Services, Inc.           Entergy Services, Inc.
      639 Loyola Avenue                639 Loyola Avenue
      New Orleans, Louisiana  70113    New Orleans, Louisiana 70113

                          Thomas J. Igoe, Jr., Esq.
                          Reid & Priest LLP
                          40 West 57th Street
                          New York, New York  10019



<PAGE>

V.   Use of Proceeds

      The last paragraph of Item I, Section V, is amended in  its
entirety to read as follows:

          The Entergy System's "aggregate investment" in EWGs and
FUCOs  was approximately $654 million, representing approximately
29% of the Entergy System's consolidated retained earnings, as of
June 30, 1996.  Furthermore, the Entergy System has complied with
and  will continue to comply with the record keeping requirements
of  Rule  53(a)(2)  concerning affiliated  EWGs  and  FUCOs.   In
addition,  as required by Rule 53(a)(3), no more than 2%  of  the
employees  of  the  Entergy  System's  domestic  public   utility
subsidiary companies would render services to affiliated EWGs and
FUCOs.   Finally, none of the conditions set forth in Rule 53(b),
under  which  the provisions of Rule 53 would not  be  available,
have been met.


<PAGE>
                           SIGNATURES

          Pursuant to the requirements of the Public Utility
Holding Company Act of 1935, the undersigned companies have duly
caused this amendment to be signed on their behalf by the under
signed thereunto duly authorized.




                                   ENTERGY SERVICES, INC.
                                   ENTERGY CORPORATION
                                   ENTERGY ARKANSAS, INC.
                                   ENTERGY GULF STATES, INC.
                                   ENTERGY LOUISIANA, INC.
                                   ENTERGY MISSISSIPPI, INC.
                                   ENTERGY NEW ORLEANS, INC.
                                   ENTERGY OPERATIONS, INC.
                                   SYSTEM ENERGY RESOURCES, INC.

                                   By:     /s/ William J. Regan, Jr.
                                        William J. Regan, Jr.
                                        Vice President and Treasurer


                                   SYSTEM FUELS, INC.


                                   By:     /s/ William J. Regan, Jr.
                                        William J. Regan, Jr.
                                        Vice President, Treasurer
                                        and Assistant Secretary


Dated:   October 25, 1996




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