ENTERGY CORP/DE
8-B12B, 1994-02-22
ELECTRIC SERVICES
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                            FORM 8-B
                                
                                
               SECURITIES AND EXCHANGE COMMISSION
                                
                     Washington, D.C. 20549
                                
     Registration of Securities of Certain Successor Issuers
                                
    Filed Pursuant to Section 12 (b) or (g) of The Securities
                      Exchange Act of 1934
                                
                                
                       ENTERGY CORPORATION
                                
     (Exact name of registrant as specified in its charter)
                                
                                
              Delaware                       72-1229752
    (State or other jurisdiction of         (I.R.S. Employer
  Incorporation or organization)           Identification No.)


225 Baronne Street, New Orleans, Louisiana            70112
 (Address of principal executive officers)          (Zip Code)


Securities to be registered pursuant to Section 12 (b) of the
Act:

     Title of each class           Name of each exchange on which
     To be so registered           each class is to be registered

     Common Stock,                 New York Stock Exchange, Inc.
     par value $0.1                Chicago Stock Exchange, Inc.
     per share                     Pacific Stock Exchange, Inc.


Securities to be registered pursuant to Section 12 (g) of the
Act:

                                
                              None
                                

<PAGE>

Item 1.   General Information.

          The Registrant, Entergy Corporation, is a corporation
formerly named Entergy-GSU Holdings, Inc., that was formed under
the Delaware Corporation Law on August 19, 1992.  Its fiscal year 
ends on December 31.

Item 2.   Transaction of Succession.

          The only predecessors of the Registrant that have had
securities registered under Section 12 (b) or (g) of the
Securities Exchange Act of 1934 at the time of succession are
Entergy Corporation, a Florida corporation ("Old Entergy"), and
Gulf States Utilities Company, a Texas corporation ("Gulf
States").

          The succession occurred pursuant to an Agreement and
Plan of Reorganization (the "Plan") adopted by the respective
Boards of Directors of Old Entergy and Gulf States and approved
by the requisite majority vote of the holders of the common
stock, par value $5.00 per share, of Old Entergy and of the
common stock, without par value, of Gulf States.  Pursuant to the
Plan, (i) the Registrant became the sole holder of all the
outstanding common stock, without par value, of Gulf States and
(ii) Old Entergy was merged with and into the Registrant.  In
accordance with the Plan, holders of the  common stock of Gulf
States received shares of common stock, par value $.01 per share,
of the Registrant or a combination of cash and common stock of
the Registrant, in exchange for their Gulf States common stock,
which was canceled.  Holders of common stock of Old Entergy
received one share of common stock of the Registrant in exchange
for each share of common stock of Old Entergy held by them.  All
rights outstanding to acquire shares of common stock of Old
Entergy were converted into rights to acquire the same number of
shares of the Registrant's common stock, and all such rights to
acquire Gulf States common stock were either canceled or
converted into rights to receive common stock of the Registrant,
subject to adjustment in accordance with the respective terms and
conditions of such rights and the Plan.  All  shares of common
stock of Old Entergy held in treasury or by its subsidiaries were
canceled pursuant to the Plan.  Accordingly, all holders of
common stock of Old Entergy and all holders of common stock of
Gulf States have become holders of common stock of the
Registrant.  Holders of preferred stock and preference stock of
Gulf States were not affected  by the Plan, and will continue to
own and hold such preferred stock and preference stock .  The
effective date of the foregoing transactions was December 31,
1993.

          Upon completion of the transactions referred to above,
all of the Directors of Old Entergy and four of the Directors of
Gulf States Utilities became Directors of the Registrant.

Item 3.   Securities to be Registered.

          The only class of securities being registered hereby is
common stock, par value $.01 per share, of the Registrant.  The
Registrant's Articles of Incorporation authorize the issuance of
500,000,000 shares of common stock, par value $.01 per share, 100
of which were issued prior to consummation of the Plan.  The
Registrant has approximately 231,219, 737 shares presently issued
and outstanding, and no shares are held by the Registrant on
account.  The Registrant does not have authority to issue any
class or series of capital stock other than common stock, par
value $.01 per share.

Item 4.   Description of Registrant's Securities to be
Registered.
          Each share of common stock, par value $ .01 per share,
of the Registrant entitles the holder of record thereof to cast
one vote, either in person or by proxy, upon all matters
submitted to a vote at a meeting of stockholders as to which such
stock has voting power.  Such voting rights include the right to
vote for each director to be regularly elected at the annual or
any special meeting of shareholders.  There are no cumulative
voting rights, preemptive or other subscription rights,
conversion rights, rights of redemption or sinking fund
provisions with respect to the Common Stock of the Registrant.
Holders of the common stock of the Registrant are entitled to
participate equally in such dividends as may be declared by the
Registrant's Board of Directors out of any funds legally
available therefor.  Such holders are also entitled, upon any
liquidation or dissolution of the Registrant, to receive ratably
the net assets of the Registrant after payment of all prior
claims thereon.  All of the shares of common stock, (including
those shares to be issued in exchange for outstanding shares of
common stock of Gulf States and Old Entergy) upon issuance and
payment in full of the consideration therefor, will be fully paid
and non-assessable.

          Under Delaware law, a corporation may not engage in any
"business combination" (as defined in the Delaware General
Corporation Laws) with an interested stockholder for three years
after such stockholder becomes an interested stockholder.  An
interested stockholder is any person who is the beneficial owner
of 15 percent or more of the outstanding voting stock of the
corporation.  A corporation may enter into a business combination
with an interested stockholder if (i) the Board approves the
transaction before the stockholder becomes an interested
stockholder; (ii) upon consummation of the transaction resulting
in the stockholder reaching the 15 percent threshold, he owned
85% of the outstanding voting shares not owned by directors who
are also officers or employee stock plans where the participants
do not have the right to determine confidentially whether shares
subject to the plan will be tendered in a tender or exchange
offer; or (iii) on or subsequent to becoming an interested
stockholder, the transaction is approved by the Board and
authorized by an affirmative vote at a meeting of at leat two-
thirds of the outstanding shares not owned by the interested
stockholder.  Stockholders of the Registrant will be subject to
the provisions of Delaware law regarding transactions with
interested stockholders.  These provisions may prevent
consummation of certain transactions, including transactions
which a stockholder may deem to be in the stockholder's best
interest.

          Mellon Securities Trust Company, New York, New York, is
the Transfer Agent and Registrar of the Registrant's Common
Stock.

          The Registrant is applying to the New York Stock
Exchange, Inc., the Midwest Stock Exchange, Inc., and the Pacific
Stock Exchange, Inc. for listing, upon official notice of
issuance, of approximately [245,889,839] shares of its common
stock, par value $.01 per share, effective as of the close of
business on December 31, 1993.  Upon such listing, all of the
common stock of Old Entergy and Gulf States, respectively,  was
delisted from  the New York Stock Exchange, Inc., the Midwest
Stock Exchange, Inc., and/or the Pacific Stock Exchange, Inc., as
the case may be.

Item 5.   Financial Statements and Exhibits.

          Listed below are all financial statements and exhibits,
if any, required to be filed as part of the Registrant's
application or statement.

                          EXHIBIT INDEX
                                
     The following exhibits indicated by an asterisk preceding
the exhibit number are filed herewith.  The balance of the
exhibits have heretofore been filed with the SEC, respectively,
as the exhibits in the file numbers indicated ,and are
incorporated herein by reference.  The terms AP&L, GSU, LP&L,
MP&L, NOPSI, and System Energy are defined in Exhibit 21 on page
104 below.

(1)  The combined definitive proxy statement of Entergy
     Corporation and Gulf States Utilities Company on Form S-4,
     dated November 7, 1992, including the Agreement and Plan of
     Reorganization of Entergy Corporation and Gulf States
     Utilities Company (File No. 33-54298 incorporated by
     reference).

(2)  See Exhibit 1 above.

(3) (i)  Certificate of Incorporation of Entergy Corporation
         (included as Annex E to Joint Proxy Statement of Entergy
         Corporation and Gulf States Utilities Company contained
         in Entergy Corporation's Registration Statement on Form S-
         4 (File No. 33-54298 incorporated by reference).

   (ii)  By-laws of Entergy Corporation (included as Annex E to
         Joint Proxy Statement of Entergy Corporation and Gulf
         States Utilities Company contained in Entergy
         Corporation's Registration Statement on Form S-4 (File
         No. 33-54298 incorporated by reference).

(4)  Instruments Defining Rights of Security Holders,
     Including Indentures

Entergy Corporation

(a)  1    See (4)(b) through (4)(g) below for instruments
          defining the rights of holders of long-term debt of
          System Energy, AP&L, GSU, LP&L, MP&L and NOPSI.

(a)  2    Revolving Credit Agreement, dated as of
          January 31, 1989 between System Fuels, Inc., Inc. and
          Bank of America National Trust and Savings Association
          (B-1(c) to Rule 24 Certificate, dated February 1, 1989,
          in 70-7574), as amended by First Amendment to Revolving
          Credit Agreement, dated as of August 28, 1990 (A to
          Rule 24 Certificate, dated October 31, 1990, in 70-
          7574).

(a)  3    Security Agreement dated as of January 31, 1989 between
          System Fuels, Inc., Inc. and Bank of America National
          Trust and Savings Association (B-3(c) to Rule 24
          Certificate, dated February 1, 1989, in 70-7574).

(a)  4    Credit Agreement, dated as of October 3, 1989, between
          System Fuels, Inc.,  and The Yasuda Trust and Banking
          Co., Ltd., New York Branch, as agent (B-1(c) to Rule 24
          Certificate, dated October 6, 1989, in 70-7668).

(a)  5    First Amendment, dated as of March 1, 1992, to Credit
          Agreement, dated as of October 3, 1989, between System
          Fuels, Inc., and The Yasuda Trust and Banking Co.,
          Ltd., New York Branch, as agent (4(a)5 to Form 10-K for
          the year ended December 31, 1991 in 1-3517).

(a)  6    Second Amendment, dated as of September 30, 1992, to
          Credit Agreement dated as of October 3, 1989, between
          System Fuels, Inc. and The Yasuda Trust and Banking
          Co., Ltd., New York Branch, as agent (4(a)6 to Form 10-K
          for the year ended December 31, 1992 in 1-3517).

(a)  7    Security Agreement, dated as of October 3, 1989, as
          amended, between System Fuels, Inc. and The Yasuda
          Trust and Banking Co., Ltd., New York Branch, as agent
          (B-3(c) to Rule 24 Certificate, dated October 6, 1989,
          in 70-7668), as amended by First Amendment to Security
          Agreement, dated as of March 14, 1990 (A to Rule 24
          Certificate, dated March 7, 1990, in 70-7668).

(a)  8    Consent and Agreement, dated as of October 3, 1989,
          among System Fuels, Inc., The Yasuda Trust and Banking
          Co., Ltd., New York Branch, as agent, AP&L, LP&L, and
          System Energy (B-5(c) to Rule 24 Certificate, dated
          October 6, 1989, in 70-7668).

System Energy

(b)  1    Mortgage and Deed of Trust, as amended by eighteen
          Supplemental Indentures (A-1 in 70-5890 (Mortgage); B
          and C to Rule 24 Certificate in 70-5890 (First); B to
          Rule 24 Certificate in 70-6259 (Second); 20(a)-5 to
          Form 10-Q for the quarter ended June 30, 1981, in
          1-3517 (Third); A-1(e)-1 to Rule 24 Certificate in
          70-6985 (Fourth); B to Rule 24 Certificate in 70-7021
          (Fifth); B to Rule 24 Certificate in 70-7021 (Sixth);
          A-3(b) to Rule 24 Certificate in 70-7026 (Seventh);
          A-3(b) to Rule 24 Certificate in 70-7158 (Eighth); B to
          Rule 24 Certificate in 70-7123 (Ninth); B-1 to Rule 24
          Certificate in 70-7272 (Tenth); B-2 to Rule 24
          Certificate in 70-7272 (Eleventh); B-3 to Rule 24
          Certificate in 70-7272 (Twelfth); B-1 to Rule 24
          Certificate in 70-7382 (Thirteenth); B-2 to Rule 24
          Certificate in 70-7382 (Fourteenth); A-2(c) to Rule 24
          Certificate in 70-7946 (Fifteenth); A-2(c) to Rule 24
          Certificate in 70-7946 (Sixteenth); A-2(d) to Rule 24
          Certificate in 70-7946 (Seventeenth); and A-2(e) to
          Rule 24 Certificate dated May 4, 1993 in 70-7946
          (Eighteenth)).

(b)  2    Facility Lease No. 1, dated as of December 1, 1988,
          between Meridian Trust Company and Stephen M.  Carta
          (Steven Kaba successor), as Owner Trustees, and System
          Energy (B-2(c)(1) to Rule 24 Certificate dated
          January 9, 1989 in 70-7561), as supplemented by Lease
          Supplement No. 1 dated as of April 1, 1989 (B-22(b) (i)
          to Rule 24 Certificate dated April 21, 1989 in 70-7561)
          and Lease Supplement No. 2 dated as of January 1, 1994
          (B-3(d) to Rule 24 Certificate dated January __, 1994
          in 70-8215.

(b)  3    Facility Lease No. 2, dated as of December 1, 1988
          between Meridian Trust Company and Stephen M.  Carta
          (Steven Kaba, successor), as Owner Trustees, and System
          Energy (B-2(c)(2) to Rule 24 Certificate dated
          January 9, 1989 in 70-7561), as supplemented by Lease
          Supplement No. 1 dated as of April 1, 1989 (B-22(b) (2)
          to Rule 24 Certificate dated April 21, 1989 in 70-7561)
          and Lease Supplement No. 2 dated as of January 1, 1994
          (B-4(d)  Rule 24 Certificate dated January __, 1994 in
          70-8215).

(b)  4    Installment Sale Agreement, dated as of December 1,
          1983 between System Energy and Claiborne County,
          Mississippi (B-1 to First Rule 24 Certificate in
          70-6913).

(b)  5    Indenture of Trust, dated as of December 1, 1983,
          between Claiborne County, Mississippi and Deposit
          Guaranty National Bank (A-1 to First Rule 24
          Certificate in 70-6913).

(b)  6    Installment Sale Agreement, dated as of June 1, 1984,
          between System Energy and Claiborne County, Mississippi
          (B-2 to Second Rule 24 Certificate in 70-6913).

(b)  7    Indenture of Trust dated as of June 1, 1984, between
          Claiborne County, Mississippi and Deposit Guaranty
          National Bank (A-2 to Second Rule 24 Certificate in
          70-6913).

(b)  8    Installment Sale Agreement, dated as of December 1,
          1984, between System Energy and Claiborne County,
          Mississippi (B-1 to First Rule 24 Certificate in
          70-7026).

(b)  9    Indenture of Trust, dated as of December 1, 1984,
          between Claiborne County, Mississippi and Deposit
          Guaranty National Bank (B-2 to First Rule 24
          Certificate in 70-7026).

(b)  10   Installment Sale Agreement, dated as of June 15, 1985,
          between System Energy and Claiborne County, Mississippi
          (B-1(b) to  Third Rule 24 Certificate in 70-7026).

(b)  11   Indenture of Trust, dated as of June 15, 1985, between
          Claiborne County, Mississippi and Deposit Guaranty
          National Bank (B-2(b) to Third Rule 24 Certificate in
          70-7026).

(b)  12   Installment Sale Agreement, dated as of May 1, 1986,
          between System Energy and Claiborne County, Mississippi
          (B-1(b) to Rule 24 Certificate in 70-7158).

(b)  13   Indenture of Trust, dated as of May 1, 1986, between
          Claiborne County, Mississippi and Deposit Guaranty
          National Bank (B-2(b) to Rule 24 Certificate in
          70-7158).

AP&L

(c)  1    Mortgage and Deed of Trust, as amended by fifty one
          Supplemental Indentures (7(d) in 2-5463 (Mortgage);
          7(b) in 2-7121 (First); 7(c) in 2-7605 (Second); 7(d)
          in 2-8100 (Third); 7(a)-4 in 2-8482 (Fourth); 7(a)-5 in
          2-9149 (Fifth); 4(a)-6 in 2-9789 (Sixth); 4(a)-7 in
          2-10261 (Seventh); 4(a)-8 in 2-11043 (Eighth); 2(b)-9
          in 2-11468 (Ninth); 2(b)-10 in 2-15767 (Tenth); D in
          70-3952 (Eleventh); D in 70-4099 (Twelfth); 4(d) in
          2-23185 (Thirteenth); 2(c) in 2-24414 (Fourteenth);
          2(c) in 2-25913 (Fifteenth); 2(c) in 2-28869
          (Sixteenth); 2(d) in 2-28869 (Seventeenth); 2(c) in
          2-35107 (Eighteenth); 2(d) in 2-36646 (Nineteenth);
          2(c) in 2-39253 (Twentieth); 2(c) in 2-41080
          (Twenty-first); C-1 to Rule 24 Certificate in 70-5151
          (Twenty-second); C-1 to Rule 24 Certificate in 70-5257
          (Twenty-third); C to Rule 24 Certificate in 70-5343
          (Twenty-fourth); C-1 to Rule 24 Certificate in 70-5404
          (Twenty-fifth); C to Rule 24 Certificate in 70-5502
          (Twenty-sixth); C-1 to Rule 24 Certificate in 70-5556
          (Twenty-seventh); C-1 to Rule 24 Certificate in 70-5693
          (Twenty-eighth); C-1 to Rule 24 Certificate in 70-6078
          (Twenty-ninth); C-1 to Rule 24 Certificate in 70-6174
          (Thirtieth); C-1 to Rule 24 Certificate in 70-6246
          (Thirty-first); C-1 to Rule 24 Certificate in 70-6498
          (Thirty-second); A-4b-2 to Rule 24 Certificate in
          70-6326 (Thirty-third); C-1 to Rule 24 Certificate in
          70-6607 (Thirty-fourth); C-1 to Rule 24 Certificate in
          70-6650 (Thirty-fifth); C-1 to Rule 24 Certificate,
          dated December 1, 1982, in 70-6774 (Thirty-sixth); C-1
          to Rule 24 Certificate, dated February 17, 1983, in
          70-6774 (Thirty-seventh); A-2(a) to Rule 24
          Certificate, dated December 5, 1984, in 70-6858
          (Thirty-eighth); A-3(a) to Rule 24 Certificate in
          70-7127 (Thirty-ninth); A-7 to Rule 24 Certificate in
          70-7068 (Fortieth); A-8(b) to Rule 24 Certificate dated
          July 6, 1989 in 70-7346 (Forty-first); A-8(c) to
          Rule 24 Certificate, dated February 1, 1990 in 70-7346
          (Forty-second); 4 to Form 10-Q for the quarter ended
          September 30, 1990 in 1-10764 (Forty-third); A-2(a) to
          Rule 24 Certificate, dated November 30, 1990, in
          70-7802 (Forty-fourth); A-2(b) to Rule 24 Certificate,
          dated January 24, 1991, in 70-7802 (Forty-fifth);
          4(d)(2) in 33-54298 (Forty-sixth); 4(c)(2) to Form 10-K
          for the year ended December 31, 1992 in 1-10764 (Forty-
          seventh); 4(b) to Form 10-Q for the quarter ended June
          30, 1993 in 1-10764 (Forty-eight); 4(c) to Form 10-Q
          for the quarter ended June 30, 1993 in 10764 (forty-
          ninth); 4(b) to Form 10-Q for the quarter ended
          September 30, 1993 in 1-10764 (Fiftieth); and 4(c) to
          Form 10-Q for the quarter ended September 30, 1993 in 1-
          10764 (Fifty-first)).

GSU

(d)  1    Indenture of Mortgage, as amended by certain
          Supplemental Indentures (B-a-I-1 in Registration No. 2-
          2449 (Mortgage); 7-A-9 in Registration No. 2-6893
          (Seventh); B to Form 8-K dated September 1, 1959
          (Eighteenth); B to Form 8-K dated February 1, 1966
          (Twenty-second); B to Form 8-K dated March 1, 1967
          (Twenty-third); C to Form 8-K dated March 1, 1968
          (Twenty-fourth); B to Form 8-K dated November 1, 1968
          (Twenty-fifth); B to Form 8-K dated April 1, 1969
          (Twenty-sixth); 2-A-8 in Registration No. 2-66612
          (Thirty-eighth); 4-2 to Form 10-K for the year ended
          December 31, 1984 in 1-2703 (Forty-eighth); 4-2 to Form
          10-K for the year ended December 31, 1988 in 1-2703
          (Fifty-second); 4 to Form 10-K for the year ended
          December 31, 1991 in 1-2703; (Fifty-third); 4 to Form 8-
          K dated July 29, 1992 in 1-2703 (Fifth-fourth); 4 to
          Form 10-K dated December 31, 1992 in 1-2703 (Fifty-
          fifth); 4 to Form 10-Q for the quarter ended March 31,
          1993 in 1-2703 (Fifty-sixth); and 4-2 to Amendment No.
          9 to Registration No. 2-76551 (Fifty-seventh)).

(d)  2    Indenture, dated March 21, 1939, accepting resignation
          of The Chase National Bank of the City of New York as
          trustee and appointing Central Hanover Bank and Trust
          Company as successor trustee (B-a-1-6 in Registration
          No. 2-4076).

(d)  3    Trust Indenture for 9.72% Debentures due July 1, 1998
          (4 in Registration No. 33-40113).

LP&L

(e)  1    Mortgage and Deed of Trust, as amended by forty-eight
          Supplemental Indentures (7(d) in 2-5317 (Mortgage);
          7(b) in 2-7408 (First); 7(c) in 2-8636 (Second); 4(b)-3
          in 2-10412 (Third); 4(b)-4 in 2-12264 (Fourth); 2(b)-5
          in 2-12936 (Fifth); D in 70-3862 (Sixth); 2(b)-7 in
          2-22340 (Seventh); 2(c) in 2-24429 (Eighth); 4(c)-9 in
          2-25801 (Ninth); 4(c)-10 in 2-26911 (Tenth); 2(c) in
          2-28123 (Eleventh); 2(c) in 2-34659 (Twelfth); C to
          Rule 24 Certificate in 70-4793 (Thirteenth); 2(b)-2 in
          2-38378 (Fourteenth); 2(b)-2 in 2-39437 (Fifteenth);
          2(b)-2 in 2-42523 (Sixteenth); C to Rule 24 Certificate
          in 70-5242 (Seventeenth); C to Rule 24 Certificate in
          70-5330 (Eighteenth); C-1 to Rule 24 Certificate in
          70-5449 (Nineteenth); C-1 to Rule 24 Certificate in
          70-5550 (Twentieth); A-6(a) to Rule 24 Certificate in
          70-5598 (Twenty-first); C-1 to Rule 24 Certificate in
          70-5711 (Twenty-second); C-1 to Rule 24 Certificate in
          70-5919 (Twenty-third); C-1 to Rule 24 Certificate in
          70-6102 (Twenty-fourth); C-1 to Rule 24 Certificate in
          70-6169 (Twenty-fifth); C-1 to Rule 24 Certificate in
          70-6278 (Twenty-sixth); C-1 to Rule 24 Certificate in
          70-6355 (Twenty-seventh); C-1 to Rule 24 Certificate in
          70-6508 (Twenty-eighth); C-1 to Rule 24 Certificate in
          70-6556 (Twenty-ninth); C-1 to Rule 24 Certificate in
          70-6635 (Thirtieth); C-1 to Rule 24 Certificate in
          70-6834 (Thirty-first); C-1 to Rule 24 Certificate in
          70-6886 (Thirty-second); C-1 to Rule 24 Certificate in
          70-6993 (Thirty-third); C-2 to Rule 24 Certificate in
          70-6993 (Thirty-fourth); C-3 to Rule 24 Certificate in
          70-6993 (Thirty-fifth); A-2(a) to Rule 24 Certificate
          in 70-7166 (Thirty-sixth); A-2(a) in 70-7226
          (Thirty-seventh); C-1 to Rule 24 Certificate in 70-7270
          (Thirty-eighth); 4(a) to Quarterly Report on Form 10-Q
          for the quarter ended June 30, 1988, in 1-8474
          (Thirty-ninth); A-2(b) to Rule 24 Certificate in
          70-7553 (Fortieth); A-2(d) to Rule 24 Certificate in
          70-7553 (Forty-first); A-3(a) to Rule 24 Certificate
          in 70-7822 (Forty-second); A-3(b) to Rule 24
          Certificate in 70-7822 (Forty-third); A-2(b) to Rule 24
          Certificate in File No. 70-7822 (Forty-fourth); A-3(c)
          to Rule 24 Certificate in 70-7822 (Forty-fifth); A-2(c)
          to Rule 24 Certificate dated April 7, 1993 in 70-7822
          (Forty-sixth); A-3(d) to Rule 24 Certificate dated June
          4, 1993 in 70-7822 (Forth-seventh); and A-3(e) to Rule
          24 Certificate dated December 21, 1993 in 70-7822
          (Forty-eighth)).

(e)  2    Indenture of Trust, dated as of April 1, 1986 (A-5(a)
          to Rule 24 Certificate in 70-7226).

(e)  3    Facility Lease No. 1, dated as of September 1, 1989,
          between First National Bank of Commerce, as Owner
          Trustee, and LP&L (4(c)-1 in Registration
          No. 33-30660).

(e)  4    Facility Lease No. 2, dated as of September 1, 1989,
          between First National Bank of Commerce, as Owner
          Trustee, and LP&L (4(c)-2 in Registration
          No. 33-30660).

(e)  5    Facility Lease No. 3, dated as of September 1, 1989,
          between First National Bank of Commerce, as Owner
          Trustee, and LP&L (4(c)-3 in Registration
          No. 33-30660).

MP&L

(f)  1    Mortgage and Deed of Trust, as amended by twenty-five
          Supplemental Indentures (7(d) in 2-5437 (Mortgage);
          7(b) in 2-7051 (First); 7(c) in 2-7763 (Second); 7(d)
          in 2-8484 (Third); 4(b)-4 in 2-10059 (Fourth); 2(b)-5
          in 2-13942 (Fifth); A-11 to Form U-1 in 70-4116
          (Sixth); 2(b)-7 in 2-23084 (Seventh); 4(c)-9 in 2-24234
          (Eighth); 2(b)-9(a) in 2-25502 (Ninth); A-11(a) to
          Form U-1 in 70-4803 (Tenth); A-12(a) to Form U-1 in
          70-4892 (Eleventh); A-13(a) to Form U-1 in 70-5165
          (Twelfth); A-14(a) to Form U-1 in 70-5286 (Thirteenth);
          A-15(a) to Form U-1 in 70-5371 (Fourteenth); A-16(a) to
          Form U-1 in 70-5417 (Fifteenth); A-17 to Form U-1 in
          70-5484 (Sixteenth); 2(a)-19 in 2-54234 (Seventeenth);
          C-1 to Rule 24 Certificate in 70-6619 (Eighteenth);
          A-2(c) to Rule 24 Certificate in 70-6672 (Nineteenth);
          A-2(d) to Rule 24 Certificate in 70-6672 (Twentieth);
          C-1(a) to Rule 24 Certificate in 70-6816
          (Twenty-first); C-1(a) to Rule 24 Certificate in
          70-7020 (Twenty-second); C-1(b) to Rule 24 Certificate
          in 70-7020 (Twenty-third); C-1(a) to Rule 24
          Certificate in 70-7230 (Twenty-fourth); and A-2(a) to
          Rule 24 Certificate in 70-7419 (Twenty-fifth)).

(g)  2    Mortgage and Deed of Trust, dated as of February 1,
          1988, as amended by eight Supplemental Indentures
          (A-2(a)-2 to Rule 24 Certificate in 70-7461 (Mortgage);
          A-2(b)-2 in 70-7461 (First); A-5(b) to Rule 24
          Certificate in 70-7419 (Second); A-4(b) to Rule 24
          Certificate in 70-7554 (Third); A-1(b)-1 to Rule 24
          Certificate in 70-7737 (fourth)); A-2(b) to Rule 24
          Certificate dated November 24, 1992 in 70-7914 (Fifth);
          A-2(e) to Rule 24 Certificate dated January 22, 1993 in
          70-7914 (Sixth); A-2(g) to Form U-1 in 70-7914
          (Seventh); and A-2(i) to Rule 24 Certificate dated
          November 10, 1993 in 70-7914 (Eighth)).

NOPSI

(g)  1    Mortgage and Deed of Trust, as amended by eleven
          Supplemental Indentures (B-3 in 2-5411 (Mortgage); 7(b)
          in 2-7674 (First); 4(a)-2 in 2-10126 (Second); 4(b) in
          2-12136 (Third); 2(b)-4 in 2-17959 (Fourth); 2(b)-5 in
          2-19807 (Fifth); D to Rule 24 Certificate in 70-4023
          (Sixth); 2(c) in 2-24523 (Seventh); 4(c)-9 in 2-26031
          (Eighth); 2(a)-3 in 2-50438 (Ninth); 2(a)-3 in 2-62575
          (Tenth); and A-2(b) to Rule 24 Certificate in 70-7262
          (Eleventh)).

(g)  2    Indenture of Trust, dated as of July 1, 1986 (A-5(a) to
          Rule 24 Certificate in 70-7262).

(g)  3    Mortgage and Deed of Trust, dated as of May 1, 1987, as
          amended by four Supplemental Indentures (A-2(c) to
          Rule 24 Certificate in 70-7350 (Mortgage); A-5(b) to
          Rule 24 Certificate in 70-7350 (First); A-4(b) to
          Rule 24 Certificate in 70-7448 (Second); 4(f)4 to Form
          10-K for the year ended December 31, 1992 in 0-5807
          (Third); and 4(a) to Form 10-Q for the quarter ended
          September 30, 1993 in 0-5807 (Fourth)).

(10)  Material Contracts

Entergy Corporation

(a)  1    Agreement, dated April 23, 1982, among certain System
          companies, relating to System Planning and Development
          and Intra-System Transactions (10(a)1 to Form 10-K for
          the fiscal year ended December 31, 1982, in 1-3517).

(a)  2    Middle South Utilities System Agency Agreement,
          dated December 11, 1970 (5(a)-2 in 2-41080).

(a)  3    Amendment, dated February 10, 1971, to Middle
          South Utilities System Agency Agreement, dated
          December 11, 1970 (5(a)-4 in 2-41080).

(a)  4    Middle South Utilities System Agency Coordination
          Agreement, dated December 11, 1970 (5(a)-3 in 2-41080).

(a)  5    Service Agreement with Entergy Services, Inc.,
          dated as of April 1, 1963 (5(a)-5 in 2-41080).

(a)  6    Amendment, dated January 1, 1972, to Service
          Agreement with Entergy Services, Inc. (5(a)-6 in
          2-43175).

(a)  7    Amendment, dated April 27, 1984, to Service
          Agreement with Entergy Services, Inc. (10(a)-7 to
          Form 10-K for the fiscal year ended December 31, 1984,
          in 1-3517).

(a)  8    Amendment, dated August 1, 1988, to Service
          Agreement with Entergy Services, Inc. (10(a)-8 to
          Form 10-K for the fiscal year ended December 31, 1988,
          in 1-3517).

(a)  9    Amendment, dated January 1, 1991, to Service
          Agreement with Entergy Services, Inc. (10(a)-9 to Form
          10-K for the fiscal year ended December 31, 1990, in
          1-3517).

(a)  10   Availability Agreement, dated June 21, 1974, among
          System Energy and certain other System companies (B to
          Rule 24 Certificate, dated June 24, 1974, in 70-5399).

(a)  11   First Amendment to Availability Agreement, dated
          as of June 30, 1977 (B to Rule 24 Certificate, dated
          June 24, 1977, in 70-5399).

(a)  12   Second Amendment to Availability Agreement, dated
          as of June 15, 1981 (E to Rule 24 Certificate, dated
          July 1, 1981, in 70-6592).

(a)  13   Third Amendment to Availability Agreement, dated
          as of June 28, 1984 (B-13(a) to Rule 24 Certificate,
          dated July 6, 1984, in 70-6985).

(a)  14   Fourth Amendment to Availability Agreement, dated
          as of June 1, 1989 (A to Rule 24 Certificate, dated
          June 8, 1989, in 70-5399).

(a)  15   Fourteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of June 15, 1985, with
          Deposit Guaranty National Bank, United States Trust
          Company of New York and Malcolm J.  Hood, as Trustees
          (B-3(b) to Rule 24 Certificate, dated July 31, 1985, in
          70-7026).

(a)  16   Fifteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of May 1, 1986, with
          Deposit Guaranty National Bank, United States Trust
          Company of New York and Malcolm J.  Hood, as Trustees
          (B-3(b) to Rule 24 Certificate, dated June 5, 1986, in
          70-7158).

(a)  17   Sixteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of May 1, 1986, with
          United States Trust Company of New York and Malcolm J.
          Hood, as Trustees (C to Rule 24 Certificate, dated
          June 4, 1986, in 70-7123).

(a)  18   Eighteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of September 1, 1986,
          with United States Trust Company of New York and
          Gerard F.  Ganey, as Trustees (C-2 to Rule 24
          Certificate, dated October 1, 1986, in 70-7272).

(a)  19   Nineteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of September 1, 1986,
          with United States Trust Company of New York and
          Gerard F.  Ganey, as Trustees (C-3 to Rule 24
          Certificate, dated October 1, 1986, in 70-7272).

(a)  20   Twentieth Assignment of Availability Agreement,
          Consent and Agreement, dated as of November 15, 1987,
          with United States Trust Company of New York and
          Gerard F.  Ganey, as Trustees (C-1 to Rule 24
          Certificate, dated December 1, 1987, in 70-7382).

(a)  21   Twenty-first Assignment of Availability Agreement,
          Consent and Agreement, dated as of December 1, 1987,
          with United States Trust Company of New York and
          Gerard F.  Ganey, as Trustees (C-2 to Rule 24
          Certificate, dated December 1, 1987, in 70-7382).

(a)  22   Twenty-third Assignment of Availability Agreement,
          Consent and Agreement, dated as of January 11, 1991,
          with Chemical Bank, as Agent (B-3(a) to Rule 24
          Certificate, dated January 23, 1991, in 70-7561).

(a)  23   Twenty-fourth Assignment of Availability
          Agreement, Consent and Agreement, dated as of July 1,
          1992, with United States Trust Company of New York and
          Gerard F. Ganey, as Trustees (B-2(b) to Rule 24
          Certificate, dated July 14, 1992, in 70-7946).

(a)  24   Twenty-fifth Assignment of Availability Agreement,
          Consent and Agreement, dated as of October 1, 1992,
          with United States Trust Company of New York and Gerard
          F. Ganey, as Trustees (B-2(b) to Rule 24 Certificate,
          dated November 2, 1992, in 70-7946).

(a)  25   Twenty-sixth Assignment of Availability Agreement,
          Consent and Agreement, dated as of October 1, 1992,
          with United States Trust Company of New York and Gerard
          F. Ganey, as Trustees (B-2(c) to Rule 24 Certificate,
          dated November 2, 1992, in 70-7946).

(a)  26   Twenty-seventh Assignment of Availability
          Agreement, Consent and Agreement, dated as of April 1,
          1993, with United States Trust Company of New York and
          Gerard F. Ganey as Trustees (B-2(d) to Rule 24
          Certificate dated May 4, 1993 in 70-7946).

(a)  27   Twenty-eighth Assignment of Availability
          Agreement, Consent and Agreement dated as of December
          17, 1993, with Chemical Bank, as Agent (B-2(a) to Rule
          24 certificate dated December 22, 1993 in 70-7561).

(a)  28   Capital Funds Agreement, dated June 21, 1974,
          between Entergy Corporation and System Energy (C to
          Rule 24 Certificate, dated June 24, 1974, in 70-5399).

(a)  29   First Amendment to Capital Funds Agreement, dated
          as of June 1, 1989 (B to Rule 24 Certificate, dated
          June 8, 1989, in 70-5399).

(a)  30   Fourteenth Supplementary Capital Funds Agreement
          and Assignment, dated as of June 15, 1985, with Deposit
          Guaranty National Bank, United States Trust Company of
          New York and Malcolm J.  Hood, as Trustees (B-4(b) to
          Rule 24 Certificate, dated July 31, 1985, in 70-7026).

(a)  31   Fifteenth Supplementary Capital Funds Agreement
          and Assignment, dated as of May 1, 1986, with Deposit
          Guaranty National Bank, United States Trust Company of
          New York and Malcolm J.  Hood, as Trustees (B-4(b) to
          Rule 24 Certificate, dated June 5, 1986, in 70-7158).

(a)  32   Sixteenth Supplementary Capital Funds Agreement
          and Assignment, dated as of May 1, 1986, with United
          States Trust Company of New York and Malcolm J.  Hood,
          as Trustees (D to Rule 24 Certificate, dated June 4,
          1986, in 70-7123).

(a)  33   Eighteenth Supplementary Capital Funds Agreement
          and Assignment, dated as of September 1, 1986, with
          United States Trust Company of New York and Gerard F.
          Ganey, as Trustees (D-2 to Rule 24 Certificate, dated
          October 1, 1986, in 70-7272).

(a)  34   Nineteenth Supplementary Capital Funds Agreement,
          dated as of September 1, 1986, with United States Trust
          Company of New York and Gerard F.  Ganey, as Trustees
          (D-3 to Rule 24 Certificate, dated October 1, 1986, in
          70-7272).

(a)  35   Twentieth Supplementary Capital Funds Agreement
          and Assignment, dated as of November 15, 1987, with
          United States Trust Company of New York and Gerard F.
          Ganey, as Trustees (D-1 to Rule 24 Certificate, dated
          December 1, 1987, in 70-7382).

(a)  36   Twenty-first Supplementary Capital Funds Agreement
          and Assignment, dated as of December 1, 1987, with
          United States Trust Company of New York and Gerard F.
          Ganey, as Trustees (D-2 to Rule 24 Certificate, dated
          December 1, 1987, in 70-7382).

(a)  37   Twenty-third Supplementary Capital Funds Agreement
          and Assignment, dated as of January 11, 1991, with
          Chemical Bank, as agent (B-4(a) to Rule 24 Certificate,
          dated January 23, 1991, in 70-7561).

(a)  38   Twenty-fourth Supplementary Capital Funds
          Agreement and Assignment, dated as of July 1, 1992,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (B-3(b) to Rule 24 Certificate
          dated July 14, 1992 in 70-7946).

(a)  39   Twenty-fifth Supplementary Capital Funds Agreement
          and Assignment, dated as of October 1, 1992, with
          United States Trust Company of New York and Gerard F.
          Ganey, as Trustees (B-3(b) to Rule 24 Certificate dated
          November 2, 1992 in 70-7946).

(a)  40   Twenty-sixth Supplementary Capital Funds Agreement
          and Assignment, dated as of October 1, 1992, with
          United States Trust Company of New York and Gerard F.
          Ganey, as Trustees (B-3(c) to Rule 24 Certificate dated
          November 2, 1992 in 70-7946).

(a)  41   Twenty-seventh Supplementary Capital Funds
          Agreement and Assignment, dated as of April 1, 1993
          among System Energy, Entergy and United States Trust
          Company of New York and Gerard F. Ganey, as Trustees (B-
          3(d) to Rule 24 Certificate dated May 4, 1993 in 70-
          7946).

(a)  42   Twenty-eight Supplementary Capital Funds Agreement
          and Assignment, dated as of December 17, 1993 among
          System Energy, Entergy and Chemical Bank, as Agent (B-
          3(a) to Rule 24 Certificate dated December 22, 1993 in
          70-7561).

(a)  43   First Amendment to Supplementary Capital Funds
          Agreements and Assignments, dated as of June 1, 1989,
          by and between Entergy Corporation, System Energy,
          Deposit Guaranty National Bank, United States Trust
          Company of New York and Gerard F.  Ganey (C to Rule 24
          Certificate, dated June 8, 1989, in 70-7026).

(a)  44   First Amendment to Supplementary Capital Funds
          Agreements and Assignments, dated as of June 1, 1989,
          by and between Entergy Corporation, System Energy,
          United States Trust Company of New York and Gerard F.
          Ganey (C to Rule 24 Certificate, dated June 8, 1989, in
          70-7123).

(a)  45   First Amendment to Supplementary Capital Funds
          Agreement and Assignment, dated as of June 1, 1989, by
          and between Entergy Corporation, System Energy and
          Chemical Bank (C to Rule 24 Certificate, dated June 8,
          1989, in 70-7561).

+(a) 46   Agreement between Entergy Corporation and Edwin
          Lupberger (10(a)-42 to Form 10-K for the fiscal year
          ended December 31, 1985, in 1-3517).

(a)  47   Reallocation Agreement, dated as of July 28, 1981,
          among System Energy and certain other System companies
          (B-1(a) in 70-6624).

(a)  48   Joint Construction, Acquisition and Ownership
          Agreement, dated as of May 1, 1980, between System
          Energy and SMEPA (B-1(a) in 70-6337), as amended by
          Amendment No. 1, dated as of May 1, 1980 (B-1(c) in
          70-6337) and Amendment No. 2, dated as of October 31,
          1980 (1 to Rule 24 Certificate, dated October 30, 1981,
          in 70-6337).

(a)  49   Operating Agreement dated as of May 1, 1980,
          between System Energy and SMEPA (B(2)(a) in 70-6337).

(a)  50   Assignment, Assumption and Further Agreement
          No. 1, dated as of December 1, 1988, among System
          Energy, Meridian Trust Company and Stephen M.  Carta,
          and SMEPA (B-7(c)(1) to Rule 24 Certificate, dated
          January 9, 1989, in 70-7561).

(a)  51   Assignment, Assumption and Further Agreement
          No. 2, dated as of December 1, 1988, among System
          Energy, Meridian Trust Company and Stephen M. Carta,
          and SMEPA (Southern Mississippi Electric Power
          Association) (B-7(c)(2) to Rule 24 Certificate, dated
          January 9, 1989, in 70-7561).

(a)  52   Substitute Power Agreement, dated as of May 1,
          1980, among MP&L, System Energy and SMEPA (B(3)(a) in
          70-6337).

(a)  53   Grand Gulf Unit No. 2 Supplementary Agreement,
          dated as of February 7, 1986, between System Energy and
          SMEPA (10(aaa) in 33-4033).

(a)  54   Compromise and Settlement Agreement, dated June 4,
          1982, between Texaco, Inc. and LP&L (28(a) to Form 8-K,
          dated June 4, 1982, in 1-3517).

+(a) 55   Post-Retirement Plan (10(a)37 to Form 10-K for the
          fiscal year ended December 31, 1983, in 1-3517).

(a)  56   Unit Power Sales Agreement, dated as of June 10,
          1982, between System Energy and AP&L, LP&L, MP&L and
          NOPSI (10(a)-39 to Form 10-K for the fiscal year ended
          December 31, 1982, in 1-3517).

(a)  57   First Amendment to Unit Power Sales Agreement,
          dated as of June 28, 1984, between System Energy and
          AP&L, LP&L, MP&L and NOPSI (19 to Form 10-Q for the
          quarter ended September 30, 1984, in 1-3517).

(a)  58   Revised Unit Power Sales Agreement (10(ss) in
          33-4033).

(a)  59   Middle South Utilities Inc. and Subsidiary
          Companies Intercompany Income Tax Allocation Agreement,
          dated April 28, 1988 (Exhibit D-1 to Form U5S for the
          year ended December 31, 1987).

(a)  60   First Amendment to Tax Allocation Agreement, dated
          January 1, 1990 (D-2 to Form U5S for the year ended
          December 31, 1989).

(a)  61   Guaranty Agreement between Entergy Corporation and
          AP&L, dated as of September 20, 1990 (B-1(a) to Rule 24
          Certificate, dated September 27, 1990, in 70-7757).

(a)  62   Guarantee Agreement between Entergy Corporation
          and LP&L, dated as of September 20, 1990 (B-2(a) to
          Rule 24 Certificate, dated September 27, 1990, in
          70-7757).

(a)  63   Guarantee Agreement between Entergy Corporation
          and System Energy, dated as of September 20, 1990
          (B-3(a) to Rule 24 Certificate, dated September 27,
          1990, in 70- 7757).

(a)  64   Loan Agreement between Entergy Operations and
          Entergy Corporation, dated as of September 20, 1990
          (B-12(b) to Rule 24 Certificate, dated June 15, 1990,
          in 70-7679).

(a)  65   Loan Agreement between Entergy Power, Inc. and
          Entergy Corporation, dated as of August 28, 1990
          (A-4(b) to Rule 24 Certificate, dated September 6,
          1990, in 70-7684).

(a)  66   Loan Agreement between Entergy Corporation and
          Entergy Systems and Service, Inc., dated as of
          December 29, 1992 (A-4(b) to Rule 24 Certificate in
          70-7947).

+(a) 67   Executive Financial Counseling Program of Entergy
          Corporation and Subsidiaries (10(a) 52 to Form 10-K for
          the year ended December 31, 1989, in 1-3517).

+(a) 68   Entergy Corporation Annual Incentive Plan (10(a)
          54 to Form 10-K for the year ended December 31, 1989,
          in 1-3517).

+(a) 69   Equity Ownership Plan of Entergy Corporation and
          Subsidiaries (A-4(a) to Rule 24 Certificate, dated May
          24, 1991, in 70-7831).

+(a) 70   Retired Outside Director Benefit Plan (10(a)63 to
          Form 10-K for the year ended December 31, 1991, in
          1-3517).

+(a) 71   Agreement between Entergy Corporation and Jerry D.
          Jackson. (10(a) 67 to Form 10-K for the year ended
          December 31, 1992 in 1-3517).

+(a) 72   Agreement between Entergy Services, Inc., a
          subsidiary of Entergy Corporation, and Gerald D.
          McInvale (10(a) 68 to Form 10-K for the year ended
          December 31, 1992 in 1-3517).

+(a) 73   Supplemental Retirement Plan (10(a) 69 to Form 10-
          K for the year ended December 31, 1992 in 1-3517).

+(a) 74   Defined Contribution Restoration Plan of Entergy
          Corporation and Subsidiaries (10(a)53 to Form 10-K for
          the year ended December 31, 1989 in 1-3517).

+(a) 75   Amendment No. 1 to the Equity Ownership Plan of
          Entergy Corporation and Subsidiaries (10(a) 71 to Form
          10-K for the year ended December 31, 1992 in 1-3517).

+(a) 76   Executive Disability Plan of Entergy Corporation
          and Subsidiaries. (10(a) 72 to Form 10-K for the year
          ended December 31, 1992 in 1-3517).

+(a) 77   Executive Medical Plan of Entergy Corporation and
          Subsidiaries.(10(a) 73 to Form 10-K for the year ended
          December 31, 1992 in 1-3517).

+(a) 78   Stock Plan for Outside Directors of Entergy
          Corporation and Subsidiaries, as amended.(10(a) 74 to
          Form 10-K for the year ended December 31, 1992 in 1-
          3517).

+*(a) 79  Summary Description of Private Ownership Vehicle
          Plan of Entergy Corporation and Subsidiaries 10(a) 75
          to Form 10-K for the year ended December 31, 1992 in 1-
          3517).

(a)  80   Agreement and Plan of Reorganization Between
          Entergy Corporation and Gulf States Utilities Company,
          dated June 5, 1992 (1 to Current Report on Form 8-K
          dated June 5, 1992 in 1-3517).

System Energy

(b)  1    Availability Agreement, dated June 21, 1974, among
          System Energy and certain other System companies (B to
          Rule 24 Certificate, dated June 24, 1974, in 70-5399).

(b)  2    First Amendment to Availability Agreement, dated
          as of June 30, 1977 (B to Rule 24 Certificate, dated
          June 24, 1977, in 70-5399).

(b)  3    Second Amendment to Availability Agreement, dated
          as of June 15, 1981 (E to Rule 24 Certificate, dated
          July 1, 1981, in 70-6592).

(b)  4    Third Amendment to Availability Agreement, dated
          as of June 28, 1984 (B-13(a) to Rule 24 Certificate,
          dated July 6, 1984, in 70-6985).

(b)  5    Fourth Amendment to Availability Agreement, dated
          as of June 1, 1989 (A to Rule 24 Certificate, dated
          June 8, 1989, in 70-5399).

(b)  6    Fourteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of June 15, 1985, with
          Deposit Guaranty National Bank, United States Trust
          Company of New York and Malcolm J.  Hood, as Trustees
          (B-3(b) to Rule 24 Certificate, dated July 31, 1985, in
          70-7026).

(b)  7    Fifteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of May 1, 1986, with
          United States Trust Company of New York, Malcolm J.
          Hood, and Deposit Guaranty National Bank, as Trustees
          (B-3(b) to Rule 24 Certificate, dated June 5, 1986, in
          70-7158).

(b)  8    Sixteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of May 1, 1986, with
          United States Trust Company of New York and Malcolm J.
          Hood, as Trustees (C to Rule 24 Certificate, dated
          June 4, 1986, in 70-7123).

(b)  9    Eighteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of September 1, 1986,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-2 to Rule 24 Certificate,
          dated October 1, 1986, in 70-7272).

(b)  10   Nineteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of September 1, 1986,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-3 to Rule 24 Certificate,
          dated October 1, 1986, in 70-7272).

(b)  11   Twentieth Assignment of Availability Agreement,
          Consent and Agreement, dated as of November 15, 1987,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-1 to Rule 24 Certificate,
          dated December 1, 1987, in 70-7382).

(b)  12   Twenty-first Assignment of Availability Agreement,
          Consent and Agreement, dated as of December 1, 1987,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-2 to Rule 24 Certificate,
          dated December 1, 1987, in 70-7382).

(b)  13   Twenty-third Assignment of Availability Agreement,
          Consent and Agreement, dated as of January 11, 1991,
          with Chemical Bank as Agent (B-3(a) to Rule 24
          Certificate, dated January 23, 1991, in 70-7561).

(b)  14   Twenty-fourth Assignment of Availability
          Agreement, Consent and Agreement, dated as of July 1,
          1992, with United States Trust Company of New York and
          Gerard F.  Ganey, as Trustees (B-2(b) to Rule 24
          Certificate, dated July 14, 1992, in 70-7946).

(b)  15   Twenty-fifth Assignment of Availability Agreement,
          Consent and Agreement, dated as of October 1, 1992,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (B-2(b) to Rule 24 Certificate,
          dated November 2, 1992, in 70-7946).

(b)  16   Twenty-sixth Assignment of Availability Agreement,
          Consent and Agreement, dated as of October 1, 1992,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (B-2(c) to Rule 24 Certificate,
          dated November 2, 1992, in 70-7946).

(b)  17   Twenty-seventh Assignment of Availability
          Agreement, Consent and Agreement, dated as of April 1,
          1993, with United States Trust Company of New York and
          Gerard F. Ganey as Trustees (B-2(d) to Rule 24
          Certificate dated May 4, 1993 in 70-7946).

(b)  18   Twenty-eighth Assignment of Availability
          Agreement, Consent and Agreement, dated as of December
          17, 1993, with Chemical Bank, as Agent (B-2(a) to Rule
          24 Certificate dated December 22, 1993 in 70-7561).

(b)  19   Capital Funds Agreement, dated June 21, 1974,
          between Entergy Corporation and System Energy (C to
          Rule 24 Certificate, dated June 24, 1974, in 70-5399).

(b)  20   First Amendment to Capital Funds Agreement, dated
          as of June 1, 1989 (B to Rule 24 Certificate, dated
          June 8, 1989, in 70-5399).

(b)  21   Fourteenth Supplementary Capital Funds Agreement
          and Assignment, dated as of June 15, 1985, with Deposit
          Guaranty National Bank, United States Trust Company of
          New York and Malcolm J.  Hood, as Trustees (B-4(b) to
          Rule 24 Certificate, dated July 31, 1985, in 70-7026).

(b)  22   Fifteenth Supplementary Capital Funds Agreement
          and Assignment, dated as of May 1, 1986, with Deposit
          Guaranty National Bank, United States Trust Company of
          New York and Malcolm J.  Hood, as Trustees (B-4(b) to
          Rule 24 Certificate, dated June 5, 1986, in 70-7158).

(b)  23   Sixteenth Supplementary Capital Funds Agreement
          and Assignment, dated as of May 1, 1986, with United
          States Trust Company of New York and Malcolm J.  Hood,
          as Trustees (D to Rule 24 Certificate, dated June 4,
          1986, in 70-7123).

(b)  24   Eighteenth Supplementary Capital Funds Agreement
          and Assignment, dated as of September 1, 1986, with
          United States Trust Company of New York and Gerard F.
          Ganey, as Trustees (D-2 to Rule 24 Certificate, dated
          October 1, 1986, in 70-7272).

(b)  25   Nineteenth Supplementary Capital Funds Agreement
          and Assignment, dated as of September 1, 1986, with
          United States Trust Company of New York and Gerard F.
          Ganey, as Trustees (D-3 to Rule 24 Certificate, dated
          October 1, 1986, in 70-7272).

(b)  26   Twentieth Supplementary Capital Funds Agreement
          and Assignment, dated as of November 15, 1987, with
          United States Trust Company of New York and Gerard F.
          Ganey, as Trustees (D-1 to Rule 24 Certificate, dated
          December 1, 1987, in 70-7382).

(b)  27   Twenty-first Supplementary Capital Funds Agreement
          and Assignment, dated as of December 1, 1987, with
          United States Trust Company of New York and Gerard F.
          Ganey, as Trustees (D-2 to Rule 24 Certificate, dated
          December 1, 1987, in 70-7382).

(b)  28   Twenty-third Supplementary Capital Funds Agreement
          and Assignment, dated as of January 11, 1991, among
          System Energy, Entergy Corporation and Chemical Bank as
          Agent (B-4(a) to Rule 24 Certificate, dated January 23,
          1991, in 70-7561).

(b)  29   Twenty-fourth Supplementary Capital Funds
          Agreement and Assignment, dated as of July 1, 1992,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (B-3(b) to Rule 24 Certificate
          dated July 14, 1992, in 70-7946).

(b)  30   Twenty-fifth Supplementary Capital Funds Agreement
          and Assignment, dated as of October 1, 1992, with
          United States Trust Company of New York and Gerard F.
          Ganey, as Trustees (B-3(b) to Rule 24 Certificate dated
          November 2, 1992, in 70-7946).

(b)  31   Twenty-sixth Supplementary Capital Funds Agreement
          and Assignment, dated as of October 1, 1992, with
          United States Trust Company of New York and Gerard F.
          Ganey, as Trustees (B-3(c) to Rule 24 Certificate dated
          November 2, 1992, in 70-7946).

(b)  32   Twenty-seventh Supplementary Capital Funds
          Agreement and Assignment, dated as of April 1, 1993
          among System Energy, Entergy and United States Trust
          Company of New York and Gerard F. Ganey, as Trustees (B-
          3(d) to Rule 24 Certificate dated May 4, 1993 in 70-
          7946).

(b)  33   Twenty-eighth Supplementary Capital Funds
          Agreement and Assignment, dated as of December 17,
          1993, among System Energy, Entergy Corporation and
          Chemical Bank, as Agent (B-3(a) to Rule 24 Certificate
          dated December 22, 1993 in 70-7561).

(b)  34   First Amendment to Supplementary Capital Funds
          Agreements and Assignments, dated as of June 1, 1989,
          by and between Entergy Corporation, System Energy,
          Deposit Guaranty National Bank, United States Trust
          Company of New York and Gerard F.  Ganey, as Trustees
          (C to Rule 24 Certificate, dated June 8, 1989, in
          70-7026).

(b)  35   First Amendment to Supplementary Capital Funds
          Agreements and Assignments, dated as of June 1, 1989,
          by and between Entergy Corporation, System Energy,
          United States Trust Company of New York and Gerard F.
          Ganey, as Trustees (C to Rule 24 Certificate, dated
          June 8, 1989, in 70-7123).

(b)  36   First Amendment to Supplementary Capital Funds
          Agreement and Assignment, dated as of June 1, 1989, by
          and between Entergy Corporation, System Energy and
          Chemical Bank (C to Rule 24 Certificate, dated June 8,
          1989, in 70-7561).

(b)  37   Reallocation Agreement, dated as of July 28, 1981,
          among System Energy and certain other System companies
          (B-1(a) in 70-6624).

(b)  38   Joint Construction, Acquisition and Ownership
          Agreement, dated as of May 1, 1980, between System
          Energy and SMEPA (B-1(a) in 70-6337), as amended by
          Amendment No. 1, dated as of May 1, 1980 (B-1(c) in
          70-6337) and Amendment No. 2, dated as of October 31,
          1980 (1 to Rule 24 Certificate, dated October 30, 1981,
          in 70-6337).

(b)  39   Operating Agreement, dated as of May 1, 1980,
          between System Energy and SMEPA (B(2)(a) in 70-6337).

(b)  40   Assignment, Assumption and Further Agreement
          No. 1, dated as of December 1, 1988, among System
          Energy, Meridian Trust Company and Stephen M. Carta,
          and SMEPA (B-7(c)(1) to Rule 24 Certificate, dated
          January 9, 1989, in 70-7561).

(b)  41   Assignment, Assumption and Further Agreement
          No. 2, dated as of December 1, 1988, among System
          Energy, Meridian Trust Company and Stephen M. Carta,
          and SMEPA (B-7(c)(2) to Rule 24 Certificate, dated
          January 9, 1989, in 70-7561).

(b)  42   Substitute Power Agreement, dated as of May 1,
          1980, among MP&L, System Energy and SMEPA (B(3)(a) in
          70-6337).

(b)  43   Grand Gulf Unit No. 2 Supplementary Agreement,
          dated as of February 7, 1986, between System Energy and
          SMEPA (10(aaa) in 33-4033).

(b)  44   Unit Power Sales Agreement, dated as of June 10,
          1982, between System Energy and AP&L, LP&L, MP&L and
          NOPSI (10(a)-39 to Form 10-K for the fiscal year ended
          December 31, 1982, in 1-3517).

(b)  45   First Amendment to the Unit Power Sales Agreement,
          dated as of June 28, 1984, between System Energy and
          AP&L, LP&L, MP&L and NOPSI (19 to Form 10-Q for the
          quarter ended September 30, 1984, in 1-3517).

(b)  46   Revised Unit Power Sales Agreement (10(ss) in
          33-4033).

(b)  47   Fuel Lease, dated as of March 3, 1989, between
          River Fuel Funding Company #3, Inc. and System Energy
          (B-1(b) to Rule 24 Certificate, dated March 3, 1989, in
          70-7604).

(b)  48   Sales Agreement, dated as of June 21, 1974,
          between System Energy and MP&L (D to Rule 24
          Certificate, dated June 26, 1974, in 70-5399).

(b)  49   Service Agreement, dated as of June 21, 1974,
          between System Energy and MP&L (E to Rule 24
          Certificate, dated June 26, 1974, in 70-5399).

(b)  50   Partial Termination Agreement, dated as of
          December 1, 1986, between System Energy and MP&L (A-2
          to Rule 24 Certificate, dated January 8, 1987, in
          70-5399).

(b)  51   Middle South Utilities, Inc. and Subsidiary
          Companies Intercompany Income Tax Allocation Agreement,
          dated April 28, 1988 (D-1 to Form U5S for the year
          ended December 31, 1987).

(b)  52   First Amendment to Tax Allocation Agreement, dated
          January 1, 1990 (D-2 to Form U5S for the year ended
          December 31, 1989).

(b)  53   Service Agreement with Entergy Services, Inc.,
          dated as of July 16, 1974, as amended (10(b)-43 to Form
          10-K for the fiscal year ended December 31, 1988, in
          1-9067).

(b)  54   Amendment, dated January 1, 1991, to Service
          Agreement with Entergy Services, Inc. (10(b)-45 to Form
          10-K for the fiscal year ended December 31, 1990, in
          1-9067).

(b)  55   Operating Agreement between Entergy Operations and
          System Energy, dated as of June 6, 1990 (B-3(b) to Rule
          24 Certificate, dated June 15, 1990, in 70-7679).

(b)  56   Guarantee Agreement between Entergy Corporation
          and System Energy, dated as of September 20, 1990
          (B-3(a) to Rule 24 Certificate, dated September 27,
          1990, in 70-7757).

+(b) 57   Agreement between System Energy and Donald C.
          Hintz (10(b)47 to Form 10-K for the year ended
          December 31, 1991, in 1-9067).

+(b) 58   Agreement between Entergy Corporation and Edwin
          Lupberger (10(a)-42 to Form 10-K for the year ended
          December 31, 1985 in 1-3517).

+(b) 59   Agreement between Entergy Services, Inc. and
          Gerald D. McInvale (10(a)-69 to Form 10-K for the year
          ended December 31, 1992 in 1-3517).

AP&L

(c)  1    Agreement, dated April 23, 1982, among AP&L and
          certain other System companies, relating to System
          Planning and Development and Intra-System Transactions
          (10(a) 1 to Form 10-K for the fiscal year ended
          December 31, 1982, in 1-3517).

(c)  2    Middle South Utilities System Agency Agreement,
          dated December 11, 1970 (5(a)2 in 2-41080).

(c)  3    Amendment, dated February 10, 1971, to Middle
          South Utilities System Agency Agreement, dated December
          11, 1970 (5(a)-4 in 2-41080).

(c)  4    Middle South Utilities System Agency Coordination
          Agreement, dated December 11, 1970 (5(a)-3 in 2-41080).

(c)  5    Service Agreement with Entergy Services, Inc.,
          dated as of April 1, 1963 (5(a)-5 in 2-41080).

(c)  6    Amendment, dated January 1, 1972, to Service
          Agreement with Entergy Services, Inc. (5(a)- 6 in
          2-43175).

(c)  7    Amendment, dated April 27, 1984, to Service
          Agreement, with Entergy Services, Inc. (10(a)- 7 to
          Form 10-K for the fiscal year ended December 31, 1984,
          in 1-3517).

(c)  8    Amendment, dated August 1, 1988, to Service
          Agreement with Entergy Services, Inc. (10(c)- 8 to Form
          10-K for the fiscal year ended December 31, 1988, in
          1-10764).

(c)  9    Amendment, dated January 1, 1991, to Service
          Agreement with Entergy Services, Inc. (10(c)-9 to
          Form 10-K for the fiscal year ended December 31, 1990,
          in 1-10764).

(c)  10   Availability Agreement, dated June 21, 1974, among
          System Energy and certain other System companies (B to
          Rule 24 Certificate, dated June 24, 1974, in 70-5399).

(c)  11   First Amendment to Availability Agreement, dated
          June 30, 1977 (B to Rule 24 Certificate, dated June 24,
          1977, in 70-5399).

(c)  12   Second Amendment to Availability Agreement, dated
          as of June 15, 1981 (E to Rule 24 Certificate, dated
          July 1, 1981, in 70-6592).

(c)  13   Third Amendment to Availability Agreement, dated
          as of June 28, 1984 (B-13(a) to Rule 24 Certificate,
          dated July 6, 1984, in 70-6985).

(c)  14   Fourth Amendment to Availability Agreement, dated
          as of June 1, 1989 (A to Rule 24 Certificate, dated
          June 8, 1989, in 70-5399).

(c)  15   Fourteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of June 15, 1985, with
          Deposit Guaranty National Bank, United States Trust
          Company of New York and Malcolm J.  Hood, as Trustees
          (B-3(b) to Rule 24 Certificate, dated July 31, 1985, in
          70-7026).

(c)  16   Fifteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of May 1, 1986, with
          Deposit Guaranty National Bank, United States Trust
          Company of New York, and Malcolm J.  Hood, as Trustees
          (B-3(b) to Rule 24 Certificate, dated June 5, 1986, in
          70-7158).

(c)  17   Sixteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of May 1, 1986, with
          United States Trust Company of New York and Malcolm J.
          Hood, as Trustees (C to Rule 24 Certificate, dated June
          4, 1986, in 70-7123).

(c)  18   Eighteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of September 1, 1986,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-2 to Rule 24 Certificate,
          dated October 1, 1986, in 70-7272).

(c)  19   Nineteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of September 1, 1986,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-3 to Rule 24 Certificate,
          dated October 1, 1986, in 70-7272).

(c)  20   Twentieth Assignment of Availability Agreement,
          Consent and Agreement, dated as of November 15, 1987,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-1 to Rule 24 Certificate,
          dated December 1, 1987, in 70-7382).

(c)  21   Twenty-first Assignment of Availability Agreement,
          Consent and Agreement, dated as of December 1, 1987,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-2 to Rule 24 Certificate,
          dated December 1, 1987, in 70-7382).

(c)  22   Twenty-third Assignment of Availability Agreement,
          Consent and Agreement, dated as of January 11, 1991,
          with Chemical Bank, as Agent (B-3(a) to Rule 24
          Certificate, dated January 23, 1991, in 70-7561).

(c)  23   Twenty-fourth Assignment of Availability
          Agreement, Consent and Agreement, dated as of July 1,
          1992, with United States Trust Company of New York and
          Gerard F.  Ganey, as Trustees (B-2(b) to Rule 24
          Certificate, dated July 14, 1992, in 70-7946).

(c)  24   Twenty-fifth Assignment of Availability Agreement,
          Consent and Agreement, dated as of October 1, 1992,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (B-2(b) to Rule 24 Certificate,
          dated November 2, 1992, in 70-7946).

(c)  25   Twenty-sixth Assignment of Availability Agreement,
          Consent and Agreement, dated as of October 1, 1992,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (B-2(c) to Rule 24 Certificate,
          dated November 2, 1992, in 70-7946).

(c)  26   Twenty-seventy Assignment of Availability
          Agreement Consent and Agreement, dated as of April 1,
          1993, with United States Trust Company of New York and
          Gerard F. Ganey as Trustees (B-2(d) to Rule 24
          Certificate dated May 4, 1993 in 70-7946).

(c)  27   Twenty-eighth Assignment of Availability
          Agreement, Consent and Agreement, dated as of December
          17, 1993, with Chemical Bank, as Agent (B-2(a) to Rule
          24 Certificate dated December 22, 1993 in 70-7561).

(c)  28   Agreement, dated August 20, 1954, between AP&L and
          the United States of America (SPA)(13(h) in 2-11467).

(c)  29   Amendment, dated April 19, 1955, to the United
          States of America (SPA) Contract, dated August 20, 1954
          (5(d)-2 in 2-41080).

(c)  30   Amendment, dated January 3, 1964, to the United
          States of America (SPA) Contract, dated August 20, 1954
          (5(d)-3 in 2-41080).

(c)  31   Amendment, dated September 5, 1968, to the United
          States of America (SPA) Contract, dated August 20, 1954
          (5(d)-4 in 2-41080).

(c)  32   Amendment, dated November 19, 1970, to the United
          States of America (SPA) Contract, dated August 20, 1954
          (5(d)-5 in 2-41080).

(c)  33   Amendment, dated July 18, 1961, to the United
          States of America (SPA) Contract, dated August 20, 1954
          (5(d)-6 in 2-41080).

(c)  34   Amendment, dated December 27, 1961, to the United
          States of America (SPA) Contract, dated August 20, 1954
          (5(d)-7 in 2-41080).

(c)  35   Amendment, dated January 25, 1968, to the United
          States of America (SPA) Contract, dated August 20, 1954
          (5(d)-8 in 2-41080).

(c)  36   Amendment, dated October 14, 1971, to the United
          States of America (SPA) Contract, dated August 20, 1954
          (5(d)-9 in 2-43175).

(c)  37   Amendment, dated January 10, 1977, to the United
          States of America (SPA) Contract, dated August 20, 1954
          (5(d)-10 in 2-60233).

(c)  38   Agreement, dated May 14, 1971, between AP&L and
          the United States of America (SPA) (5(e) in 2-41080).

(c)  39   Amendment, dated January 10, 1977, to the United
          States of America (SPA) Contract, dated May 14, 1971
          (5(e)-1 in 2-60233).

(c)  40   Contract, dated May 28, 1943, Amendment to
          Contract, dated July 21, 1949, and Supplement to
          Amendment to Contract, dated December 30, 1949, between
          AP&L and McKamie Gas Cleaning Company; Agreements,
          dated as of September 30, 1965, between AP&L and former
          stockholders of McKamie Gas Cleaning Company; and
          Letter Agreement, dated June 22, 1966, by Humble Oil &
          Refining Company accepted by AP&L on June 24, 1966
          (5(k)-7 in 2-41080).

(c)  41   Agreement, dated April 3, 1972, between Entergy
          Services, Inc. and Gulf United Nuclear Fuels
          Corporation (5(l)-3 in 2-46152).

(c)  42   Fuel Lease, dated as of December 22, 1988, between
          River Fuel Trust #1 and AP&L (B-1(b) to Rule 24
          Certificate in 70-7571).

(c)  43   White Bluff Operating Agreement, dated June 27,
          1977, among AP&L and Arkansas Electric Cooperative
          Corporation and City Water and Light Plant of the City
          of Jonesboro, Arkansas (B-2(a) to Rule 24 Certificate,
          dated June 30, 1977, in 70-6009).

(c)  44   White Bluff Ownership Agreement, dated June 27,
          1977, among AP&L and Arkansas Electric Cooperative
          Corporation and City Water and Light Plant of the City
          of Jonesboro, Arkansas (B-1(a) to Rule 24 Certificate,
          dated June 30, 1977, in 70-6009).

(c)  45   Agreement, dated June 29, 1979, between AP&L and
          City of Conway, Arkansas (5(r)-3 in 2-66235).

(c)  46   Transmission Agreement, dated August 2, 1977,
          between AP&L and City Water and Light Plant of the City
          of Jonesboro, Arkansas (5(r)-3 in 2-60233).

(c)  47   Power Coordination, Interchange and Transmission
          Service Agreement, dated as of June 27, 1977, between
          Arkansas Electric Cooperative Corporation and AP&L
          (5(r)-4 in 2-60233).

(c)  48   Independence Steam Electric Station Operating
          Agreement, dated July 31, 1979, among AP&L and Arkansas
          Electric Cooperative Corporation and City Water and
          Light Plant of the City of Jonesboro, Arkansas and City
          of Conway, Arkansas (5(r)-6 in 2-66235).

(c)  49   Amendment, dated December 4, 1984, to the
          Independence Steam Electric Station Operating Agreement
          (10(c) 51 to Form 10-K for the fiscal year ended
          December 31, 1984, in 1-10764).

(c)  50   Independence Steam Electric Station Ownership
          Agreement, dated July 31, 1979, among AP&L and Arkansas
          Electric Cooperative Corporation and City Water and
          Light Plant of the City of Jonesboro, Arkansas and City
          of Conway, Arkansas (5(r)-7 in 2-66235).

(c)  51   Amendment, dated December 28, 1979, to the
          Independence Steam Electric Station Ownership Agreement
          (5(r)-7(a) in 2-66235).

(c)  52   Amendment, dated December 4, 1984, to the
          Independence Steam Electric Station Ownership Agreement
          (10(c) 54 to Form 10-K for the fiscal year ended
          December 31, 1984, in 1-10764).

(c)  53   Owner's Agreement, dated November 28, 1984, among
          AP&L, MP&L, other co-owners of the Independence Station
          (10(c) 55 to Form 10-K for the fiscal year ended
          December 31, 1984, in 1-10764).

(c)  54   Consent, Agreement and Assumption, dated December
          4, 1984, among AP&L, MP&L, other co-owners of the
          Independence Station and United States Trust Company of
          New York, as Trustee (10(c) 56 to Form 10-K for the
          fiscal year ended December 31, 1984, in 1-10764).

(c)  55   Power Coordination, Interchange and Transmission
          Service Agreement, dated as of July 31, 1979, between
          AP&L and City Water and Light Plant of the City of
          Jonesboro, Arkansas (5(r)-8 in 2-66235).

(c)  56   Power Coordination, Interchange and Transmission
          Agreement, dated as of June 29, 1979, between City of
          Conway, Arkansas and AP&L (5(r)-9 in 2-66235).

(c)  57   Agreement, dated June 21, 1979, between AP&L and
          Reeves E.  Ritchie ((10)(b)-90 to Form 10-K for the
          fiscal year ended December 31, 1980, in 1-10764).

(c)  58   Agreement, dated as of January 30, 1981, between
          AP&L and MP&L, relating to the Independence Station
          (B-3 in 70-6614).

(c)  59   Amendment No. 1, dated as of June 30, 1981, to
          Agreement, dated as of January 30, 1981, between AP&L
          and MP&L, relating to the Independence Station (10(b)
          in 2-73310).

(c)  60   Reallocation Agreement, dated as of July 28, 1981,
          among System Energy and certain other System companies
          (B-1(a) in 70-6624).

+(c) 61   Post-Retirement Plan (10(b) 55 to Form 10-K for
          the fiscal year ended December 31, 1983, in 1-10764).

(c)  62   Unit Power Sales Agreement, dated as of June 10,
          1982, between System Energy and AP&L, LP&L, MP&L, and
          NOPSI (10(a) 39 to Form 10-K for the fiscal year ended
          December 31, 1982, in 1-3517).

(c)  63   First Amendment to Unit Power Sales Agreement,
          dated as of June 28, 1984, between System Energy, AP&L,
          LP&L, MP&L, and NOPSI (19 to Form 10-Q for the quarter
          ended September 30, 1984, in 1-3517).

(c)  64   Revised Unit Power Sales Agreement (10(ss) in
          33-4033).

(c)  65   Contract For Disposal of Spent Nuclear Fuel and/or
          High-Level Radioactive Waste, dated June 30, 1983,
          among the DOE, System Fuels, Inc. and AP&L (10(b)-57 to
          Form 10-K for the fiscal year ended December 31, 1983,
          in 1-10764).

(c)  66   Middle South Utilities, Inc. and Subsidiary
          Companies Intercompany Income Tax Allocation Agreement,
          dated April 28, 1988 (D-1 to Form U5S for the year
          ended December 31, 1987).

(c)  67   First Amendment to Tax Allocation Agreement, dated
          January 1, 1990 (D-2 to Form U5S for the year ended
          December 31, 1989).

(c)  68   Assignment of Coal Supply Agreement, dated
          December 1, 1987, between System Fuels, Inc. and AP&L
          (B to Rule 24 letter filing, dated November 10, 1987,
          in 70-5964).

(c)  69   Coal Supply Agreement, dated December 22, 1976,
          between System Fuels, Inc. and Antelope Coal Company
          (B-1 in 70-5964), as amended by First Amendment (A to
          Rule 24 Certificate in 70-5964); Second Amendment (A to
          Rule 24 letter filing, dated December 16, 1983, in
          70-5964); and Third Amendment (A to Rule 24 letter
          filing, dated November 10, 1987 in 70-5964).[AH]

(c)  70   Operating Agreement between Entergy Operations and
          AP&L, dated as of June 6, 1990 (B-1(b) to Rule 24
          Certificate, dated June 15, 1990, in 70-7679).

(c)  71   Guaranty Agreement between Entergy Corporation and
          AP&L, dated as of September 20, 1990 (B-1(a) to Rule 24
          Certificate, dated September 27, 1990, in 70-7757).

(c)  72   Agreement for Purchase and Sale of Independence
          Unit 2 between AP&L and Entergy Power, Inc., dated as
          of August 28, 1990 (B-3(c) to Rule 24 Certificate,
          dated September 6, 1990, in 70-7684).

(c)  73   Agreement for Purchase and Sale of Ritchie Unit 2
          between AP&L and Entergy Power, Inc., dated as of
          August 28, 1990 (B-4(d) to Rule 24 Certificate, dated
          September 6, 1990, in 70-7684).

(c)  74   Ritchie Steam Electric Station Unit No. 2
          Operating Agreement between AP&L and Entergy Power,
          Inc., dated as of August 28, 1990 (B-5(a) to Rule 24
          Certificate, dated September 6, 1990, in 70-7684).

(c)  75   Ritchie Steam Electric Station Unit No. 2
          Ownership Agreement between AP&L and Entergy Power,
          Inc., dated as of August 28, 1990 (B-6(a) to Rule 24
          Certificate, dated September 6, 1990, in 70-7684).

(c)  76   Power Coordination, Interchange and Transmission
          Service Agreement between Entergy Power, Inc. and AP&L,
          dated as of August 28, 1990 (10(c)-71 to Form 10-K for
          the fiscal year ended December 31, 1990, in 1-10764).

+(c) 77   Executive Financial Counseling Program of Entergy
          Corporation and Subsidiaries (10(a)52 to Form 10-K for
          the year ended December 31, 1989, in 1-3517).

+(c) 78   Entergy Corporation Annual Incentive Plan (10(a)54
          to Form 10-K for the year ended December 31, 1989, in
          1-3517).

+(c) 79   Equity Ownership Plan of Entergy Corporation and
          Subsidiaries (A-4(a) to Rule 24 Certificate, dated
          May 24, 1991, in 70-7831).

+(c) 80   Agreement between Arkansas Power & Light
          Company and R.  Drake Keith. (10(c) 18 to Form 10-K for
          the year ended December 31, 1992 in 1-10764).

+(c) 81   Supplemental Retirement Plan (10(a)69 to Form 10-K
          for the year ended December 31, 1992 in 1-3517).

+(c) 82   Defined Contribution Restoration Plan of Entergy
          Corporation and Subsidiaries (10(a)53 to Form 10-K for
          the year ended December 31, 1989 in 1-3517).

+(c) 83   Amendment No. 1 to the Equity Ownership Plan of
          Entergy Corporation and Subsidiaries (10(a)71 to Form
          10-K for the year ended December 31, 1992 in 1-3517).

+(c) 84   Executive Disability Plan of Entergy Corporation
          and Subsidiaries (10(a)72 to Form 10-K for the year
          ended December 31, 1992 in 1-3517).

+(c) 85   Executive Medical Plan of Entergy Corporation and
          Subsidiaries (10(a)73 to Form 10-K for the year ended
          December 31, 1992 in 1-3517).

+(c) 86   Stock Plan for Outside Directors of Entergy
          Corporation and Subsidiaries, as amended (10(a)74 to
          Form 10-K for the year ended December 31, 1992 in
          1-3517).

+(c) 87   Summary Description of Private Ownership Vehicle
          Plan of Entergy Corporation and Subsidiaries (10(a)75
          to Form 10-K for the year ended December 31, 1992 in
          1-3517).

+(c) 88   Agreement between Entergy Corporation and Edwin
          Lupberger ((10(a)-42 to Form 10-K for the year ended
          December 31, 1985 in 1-3517).

+(c) 89   Agreement between Entergy Corporation and Jerry D.
          Jackson (10(a)-68 to Form 10-K for the year ended
          December 31, 1992 in 1-3517).

+(c) 90   Agreement between Entergy Services, Inc. and
          Gerald D.  McInvale (10(a)-69 to Form 10-K for the year
          ended December 31, 1992 in 1-3517).

+(c) 91   Agreement between System Energy and Donald C.
          Hintz (10(b)-47 to Form 10-K for the year ended
          December 31, 1991 in 1-9067).

+(c) 92   Summary Description of Retired Outside Director
          Benefit Plan. (10(c) 90 to Form 10-K for the year ended
          December 31, 1992 in 1-10764).

GSU

(d)  1    Guaranty Agreement, dated as of December 1, 1971,
          relating to Pollution Control Revenue Bonds of the
          Industrial Development Board of the Parish of
          Calcasieu, Inc. (Louisiana) 5-26 to Registration No. 2-
          52878).

(d)  2    Guaranty Agreement, dated July 1, 1976, between
          the Company and the Parish of Iberville, Louisiana C
          and D to Form 8-K, dated August 6, 1976 in 1-2703).

(d)  3    Lease of Railroad Equipment, dated as of December
          1, 1981, between The Connecticut Bank and Trust Company
          as Lessor and The Company as Lessee and First
          Supplement, dated as of December 31, 1981, relating to
          605 One Hundred-Ton Unit Train Steel Coal Porter Cars
          to Form 10-K, for the year ended December 31, 1981 in 1-
          2703).

(d)  4    Guaranty Agreement, dated August 1, 1992, between
          the Company and Hibernia National Bank, relating to
          Pollution Control Revenue Refunding Bonds of the
          Industrial Development Board of the Parish of
          Calcasieu, Inc. (Louisiana) 10-1 to Form 10-K for the
          year ended December 31, 1992 in 1-2703).

(d)  5    Guaranty Agreement, dated January 1, 1993, between
          the Company and Hancock Bank of Louisiana, relating to
          Pollution Control Revenue Refunding Bonds of the Parish
          of Pointe Coupee (Louisiana) Form 10-2 to Form 10-K for
          the year ended December 31, 1992 in 1-2703).

(d)  6    Deposit Agreement, dated as of December 1, 1983
          between the Company, Morgan Guaranty Trust Co. as
          Depositary and the Holders of Despositary Receipts,
          relating to the Issue of 900,000 Depositary Preferred
          Shares, each representing 1/2 share of Adjustable Rate
          Cumulative Preferred Stock, Series E-$100 Par Value (4-
          17 to Form 10-K for the year ended December 31, 1983 in
          1-2703).

(d)  7    Letter of Credit Agreement between the Company and
          Bankers Trust Company relating to Pollution Control
          Revenue Bonds of the Parish of West Feliciana, State of
          Louisiana, Series 1984A (4-18 to Form 10-K for the year
          ended December 31, 1984.

(d)  8    Letter of Credit and Reimbursement Agreement,
          dated December 27, 1985, between the Company and
          Westpack Banking Corporation relating to Variance Rate
          Demand Pollution Control Revenue Bonds of the Parish of
          West Feliciana, State of Louisiana, Series 1985-D (4-26
          to Form 10-K December 31, 1985 in 1-2703) and Letter
          Agreement amending same dated October 20, 1992 (10-3 to
          Form 10-K for the year ended December 31, 1992 in 1-
          2703).

(d)  9    Reimbursement and Loan Agreement, dated as of
          April 23, 1986, by and between the Company and The Long-
          Term Credit Bank of Japan, Ltd., relating to Multiple
          Rate Demand Pollution Control Revenue Bonds of the
          Parish of West Feliciana, State of Louisiana, Series
          1985 (4-26 to Form 10-K, for the year ended December
          31, 1986 in 1-2703) and Letter Agreement amending same,
          dated February 19, 1993 (in 1-2703) 10 to Form 10-K for
          the year ended December 31, 1992 in 1-2703).

(d)  10   Agreement effective February 1, 1964, between
          Sabine River Authority, State of Louisiana, and Sabine
          River Authority of Texas, and the Company, Central
          Louisiana Electric Company, Inc., and Louisiana Power &
          Light Company, as supplemented (to Form 8-K, dated May
          6, 1964, A to Form 8-K, dated October 5, 1967, A to
          Form 8-K, dated May 5, 1969, and A to Form 8-K, dated
          December 1, 1969, in 1-2708).

(d)  11   Joint Ownership Participation and Operating
          Agreement regarding River Bend Unit 1 Nuclear Plant,
          dated August 20, 1979, between the Company, CEPCO, and
          SRG&T; Power Interconnection Agreement with CEPCO,
          dated June 26, 1978, and approved by the REA on August
          16, 1979, between the Company and CEPCO; and Letter
          Agreement regarding CEPCO buybacks, dated August 28,
          1979, between the Company and CEPCO (2, 3, and 4,
          respectively, to Form 8-K, dated September 7, 1979, in
          1-2703).

(d)  12   Ground Lease, dated August 15, 1980, between
          statmont Associates Limited Partnership (Statmont) and
          the Company, as amended (3 to Form 8-K, dated August
          19, 1980, and A-3-b to Form 10-Q for the quarter ended
          September 30, 1983).

(d)  13   Lease and Sublease Agreement, dated August 15,
          1980, between Statmont and the Company, as amended (4
          to Form 8-K, dated August 19, 1980, and A-3-c to Form
          10-Q for the quarter ended September 30, 1983.

(d)  14   Lease Agreement, dated September 18, 1980, between
          BLC Corporation and the Company (1 to Form 8-K, dated
          October 6, 1980 in 1-2703).

(d)  15   Joint Ownership Participation Agreement for Big
          Cajun, between the Company, Cajun Electric Power
          Cooperative, Inc., and Sam Rayburn G&T, Inc, dated
          November 14, 1980 (6 to Form 8-K, dated January 29,
          1981 in 1-2703 Amendment No. 1, dated December 12, 1980
          (7 to Form 8-K, dated January 29, 1981) in 1-2703
          Amendment No. 2, dated December 29, 1980 (8 to Form 8-
          K, dated January 29, 1981 in 1-2703.

(d)  16   Agreement of Joint Ownership Participation between
          SRMPA, SRG&T and the Company, dated June 6, 1980, for
          Nelson Station, Coal Unit #6, as amended (8 to Form 8-
          K, dated June 11, 1980, A-2-b to Form 10-Q For the
          quarter ended June 30, 1982; and 10-1 to Form 8-K,
          dated February 19, 1988 in 1-2703).

(d)  17   Agreements between Southern Company and the
          Company, dated February 25, 1982, which cover the
          construction of a 140-mile transmission line to connect
          the two systems purchase of power and use of
          transmission facilities (10-31 to Form 10-K, for the
          year ended December 31, 1981 in 1-2703).

+(d) 18   Company Management Incentive Compensation Plan and
          Administrative Guideline as restated March, 1981,
          effective for the fiscal year commencing January 1,
          1981 (10-33 to Form 10-K for the year ended December
          31, 1981 in 1-2703).

+(d) 19   Company Stock Appreciation Plan 10-34 to Form 10-K
          for the year ended December 31, 1981, and Amendment,
          dated May 5, 1988 10-20 in 1-2703 Amendment, dated
          December 4, 1990 (10-2 to Form 10-K for the year ended
          December 31, 1990  1-2703) Amendment, dated December 4,
          1991. (10-1 to Form 10-K for the year ended December
          31, 1991 in 1-2703).

+(d) 20   Executive Income Security Plan, effective October
          1, 1980, as amended, continued and completely restated
          effective as of March 1, 1991 (10-2 to Form 10-K for
          the year ended December 31, 1991 in 1-2703).

+(d) 21   Joint Ownership Participation Agreement
          for Big Cajun between the Company, CEPCO, and SRG&T,
          dated November 14, 1980 (6 to Form 8-K, dated January
          29, 1981 in 1-2703).

(d)  22   Amendment No. 1 to the Joint Ownership
          Participation Agreement for Big Cajun, between the
          Company, CEPCO, and SRG&T, dated December 12, 1980 (7
          to Form 8-K, dated January 29, 1981 in 1-2703).

(d)  23   Amendment No. 2 to the Joint Ownership
          Participation Agreement for Big Cajun, between the
          Company, CEPCO, and SRG&T, dated December 29, 1980 (8
          to Form 8-K, dated January 29, 1981 in 1-2703).

(d)  24   Interchange contract between the Company and
          Alabama Power Company, Georgia Power & Light Company,
          Gulf Power Company, Mississippi Power and Southern
          Company Services, Inc. dated February 25, 1981 (A-2-b
          to Form 10-Q for the quarter ended March 31, 1982 and
          Amendment, dated December 6, 1983 (10-42 to Form 10-K,
          for the year end December 31, 1983 in 1-2703).  The
          Company's position is that Schedule E of this contract
          was terminated in 1986.

(d)  25   Transmission Facilities Agreement between the the
          Company and Mississippi Power Company, dated February
          28, 1982, and Amendment, dated May 12, 1982 (A-2-c to
          Form 10-Q for the quarter ended March 31, 1982 in 1-
          2703) and Amendment, dated December 6, 1983 (10-43 to
          Form 10-K, for the year ended December 31, 1983 in 1-
          2703).

(d)  26   Employment Agreement entered into as of May 1,
          1986, by the Company and E. Linn Draper and Amendments,
          dated December 22, 1986 (10-42 to Form 10-K, for the
          year ended December 31, 1986 in 1-2703), June 4, (4-14-
          75 to Form 10-K, for the year ended December 31, 1987
          in 1-2703).  February 13, 1989 10-39 to Form 10-K for
          the year ended December 31, 1988 in 1-2703), February
          28, 1990 (10-4 to Amendment, dated September 5, 1990
          Form 10-K for the year ended December 31, 1989 in 1-
          2703 (10-4, and termination agreement effective
          February 28, 1992 (10-I to Form 10-K for the year ended
          December 31, 1991 in 1-2703).

(d)  27   Lease Agreement dated as of June 29, 1983, between
          the Company and City National Bank of Baton Rouge, as
          Owner Trustee, in connection with the leasing of a
          Simulator and Training Center for River Bend Unit 1 (A-
          2-a to Form 10-Q for the quarter ended June 30, 1983 in
          1-2703) and Amendment, dated December 14, 1984 (10-55
          to Form 10-K, for the year ended December 31, 1984 in 1-
          2703).

(d)  28   Participation Agreement, dated as of June 29,
          1983, among the Company, City National Bank of Baton
          Rouge, PruFunding, Inc. Bank of the Southwest National
          Association, Houston and Bankers LIfe Company, in
          connection with the leasing of a Simulator and Training
          Center of River Bend 1 (Exhibit A-2-b to Form 10-Q,
          dated June 30, 1983).

(d)  29   Tax Indemnity Agreement, dated as of June 29,
          1983, between the Company and Prufunding, Inc., in
          connection with the leasing of a Simulator and Training
          Center for River Bend Unit I (A-2-c to Form 10-Q for
          the quarter ended June 30, 1993 in 1-2703).

(d)  30   Agreement to Lease, dated as of August 28, 1985,
          among the Company, City National Bank of Baton Rouge,
          as Owner Trustee, and Prudential Interfunding Corp., as
          Trustor, in connection with the leasing of improvement
          to a Simulator and Training Facility for River Bend
          Unit I (10-69 to Form 10-K, for the year ended December
          31, 1985 in 1-2703).

(d)  31   First Amended Power Sales Agreement, dated
          December 1, 1985 between Sabine River Authority, State
          of Louisiana, and Sabine River Authority, State of
          Louisiana, and Sabine River Authority, State of Texas,
          and the Company, Central Louisiana Electric Co., Inc.,
          and Louisiana Power and Light Company (10-72 to Form 10-
          K for the year ended December 31, 1985 in 1-2703).

+(d) 32   Employment Agreement entered into as of November
          8, 1985, by the Company and Joseph L. Donnelly (10-75
          to Form 10-K for the year ended December 31, 1986 in 1-
          2703) and Amendment, Dated March 2, 1990 (10-3 to Form
          10-K for the year 1989 in 1-2703) Amendment No. 8 in
          Registration No. 2-76551), and superseding agreement,
          dated February 12, 1992 (10-2 to Amendment No. 8 in
          Registration No. 2-76551).

+(d) 33   Deferred Compensation Plan for Directors of the
          Company and Varibus Corporation, as amended January 8,
          1987, and effective January 1, 1987 (10-77 to Form 10-K
          for the year ended December 31, 1986) in 1-2703,.
          Amendment dated December 4, 1991 (10-3 to Amendment No.
          8 in Registration No. 2-76551.

+(d) 34   Trust Agreement for Deferred Payments to be made
          by the Company pursuant to the Executive Income
          Security Plan, by and between the Company and Bankers
          Trust Company, effective November 1, 1986 (10-78 to
          Form 10-1 for the year ended December 31, 1986 in 1-
          2703.

+(d) 35   Trust Agreement for Deferred Installments under
          the Company's Management Incentive Compensation Plan
          and Administrative Guidelines by and between the
          Company and Bankers Trust Company, effective June 1,
          1986 (10-79 to Form 10-K for the year ended December
          31, 1986 in 1-2703.

+(d) 36   Nonqualified Deferred Compensation Plan for
          Officers, Nonemployee Directors and Designated Key
          Employees, effective December 1, 1985, as amended,
          continued and completely restated effective as of March
          1, 1991 (10-3 to Amendment No. 8 in Registration No. 2-
          76551).

+(d) 37   Trust Agreement for the Company's Nonqualified
          Directors and Designated Key Employees by and between
          the Company and First City, Texas-Beaumont, N.A.,
          effective July 1, 1991 (10-4 to Form 10-K for the year
          1992 in 1-2703).

(d)  38   Lease Agreement, dated as of June 29, 1987, among
          GSG&T, Inc., and the Company related to the leaseback
          of the Lewis Creek generating station (10-83 to Form 10-
          K for the year ended December 31, 1988 in 1-2703).

(d)  39   Nuclear Fuel Lease Agreement between the Company
          and River Bend Fuel Services, Inc. to lease the fuel
          for River Bend Unit 1, dated February 7, 1989 (10-64 to
          Form 10-K for the year 1992 in 1-2703).

(d)  40   Credit Agreement between the Company, Morgan
          Guaranty and Trust Company of New York, Citibank, First
          City, Texas-Houston, N.A., The Bank of New York,
          Bankers Trust Company and Canadian Imperial Bank for
          $100,000,000 line of credit, dated March 17, 1992 (10-5
          to Amendment No. 8 in Registration No. 2-76551).

(d)  41   Trust and Investment Management Agreement between
          the Company and Morgan Guaranty and Trust Company of
          New York with respect to decommissioning Funds
          authorized to be collected by the Company, dated March
          15, 1989 (10-66 to Form 10-K for the year 1988 in 1-
          2703).

(d)  42   Partnership Agreement by and among Conoco Inc.,
          and the Company, CITGO Petroleum Corporation and Vista
          Chemical Company, dated April 28, 1988 (10-67 to Form
          10-K for the year 1988 in 1-2703).

+(d) 43   Gulf States Utilities Company Executive Continuity
          Man, dated January 18, 1991 (10-6 to Form 10-K for the
          year 1990 in 1-2703).

+(d) 44   Trust Agreement for the Company's Executive
          Continuity Plan, by and between the Company and First
          City, Texas-Beaumont, N.A., effective May 20, 1991 (10-
          5 to Form 10-K for the year 1992 in 1-2703).

(d)  45   Gulf States Utilities Board of Directors'
          Retirement Plan, dated February 15, 1991 Amendment No.
          8 to Registration No. 2-76551).

+(d) 46   Gulf States Utilities Company Employees' Trustee
          Retirement Plan effective July 1, 1955 as amended,
          continued and completely restated effective January 1,
          1989; and Amendment No.1 effective January 1, 1993 (10-
          6 to Amendment No. 8 to Registration No. 2-76551).

(d)  47   Agreement and Plan of Reorganization, dated June
          5, 1992, between the Company and Entergy Corporation (2
          to Form 8-K, dated June 8, 1992 in 1-2703).

+(d) 48   Nonqualified Accrued Contributions Plan for
          Designated Key Employees effective January 1, 1989;
          Amendment No. 1 effective as of March 1, 1990; and
          Amendment No. 2 effective as of December 4, 1990 (10-1
          to Amendment No. 8 to Registration No. 2-76551).

+(d) 49   Gulf States Utilities Company Employee Stock
          Ownership Plan, as amended, continued, and completely
          restated effective January 1, 1984, and January 1, 1985
          (A to Form 11-K, dated December 31, 1985 in 1-2703).

+(d) 50   Trust Agreement under the Gulf States Utilities
          Company Employee Stock Ownership Plan, dated December
          30, 1976, between the Company and the Louisiana
          National Bank, as Trustee (2-A to Registration No. 2-
          62395).

+(d) 51   Letter Agreement dated September 7, 1977 between
          the Company and the Trustee, delegating certain of the
          Trustee's functions to the ESOP Committee (2-B to
          Registration Statement No. 2-62395).

+(d) 52   Gulf States Utilities Company Employees Thrift
          Plan as amended, continued and completely restated
          effective as of January 1, 1992 (28-1 to Amendment No.
          8 to Registration No. 2-76551).

+(d) 53   Restatement of Trust Agreement under the Gulf
          States Utilities Company Employees Thrift Plan,
          reflecting changes made through January 1, 1989,
          between the Company and First City, Texas-Beaumont,
          N.A., (formerly First Security Bank of Beaumont, N.A.),
          as Trustee (2-A to Form 8-K dated October 20, 1989 in 1-
          2703).

LP&L

(e)  1    Agreement, dated April 23, 1982, among LP&L and
          certain other System companies, relating to System
          Planning and Development and Intra-System Transactions
          (10(a) 1 to Form 10-K for the fiscal year ended
          December 31, 1982, in 1-3517).

(e)  2    Middle South Utilities System Agency Agreement,
          dated December 11, 1970 (5(a)-2 in 2-41080).

(e)  3    Amendment, dated as of February 10, 1971, to
          Middle South Utilities System Agency Agreement, dated
          December 11, 1970 (5(a)-4 in 2-41080).

(e)  4    Middle South Utilities System Agency Coordination
          Agreement, dated December 11, 1970 (5(a)-3 in 2-41080).

(e)  5    Service Agreement with Entergy Services, Inc.,
          dated as of April 1, 1963 (5(a)-5 in 2-42523).

(e)  6    Amendment, dated as of January 1, 1972, to Service
          Agreement with Entergy Services, Inc. (4(a)-6 in
          2-45916).

(e)  7    Amendment, dated as of April 27, 1984, to Service
          Agreement with Entergy Services, Inc. (10(a) 7 to Form
          10-K for the fiscal year ended December 31, 1984, in
          1-3517).

(e)  8    Amendment, dated as of August 1, 1988, to Service
          Agreement with Entergy Services, Inc. (10(d)-8 to Form
          10-K for the fiscal year ended December 31, 1988, in
          1-8474).

(e)  9    Amendment, dated January 1, 1991, to Service
          Agreement with Entergy Services, Inc. (10(d)-9 to Form
          10-K for the fiscal year ended December 31, 1990, in
          1-8474).

(e)  10   Availability Agreement, dated June 21, 1974, among
          System Energy and certain other System companies (B to
          Rule 24 Certificate, dated June 24, 1974, in 70-5399).

(e)  11   First Amendment to Availability Agreement, dated
          as of June 30, 1977 (B to Rule 24 Certificate, dated
          June 30, 1977, in 70-5399).

(e)  12   Second Amendment to Availability Agreement, dated
          as of June 15, 1981 (E to Rule 24 Certificate, dated
          July 1, 1981, in 70-6592).

(e)  13   Third Amendment to Availability Agreement, dated
          as of June 28, 1984 (B-13(a) to Rule 24 Certificate,
          dated July 6, 1984, in 70-6985).

(e)  14   Fourth Amendment to Availability Agreement, dated
          as of June 1, 1989 (A to Rule 24 Certificate, dated
          June 8, 1989, in 70-5399).

(e)  15   Fourteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of June 15, 1985, with
          Deposit Guaranty National Bank, United States Trust
          Company of New York and Malcolm J.  Hood, as Trustees
          (B-3(b) to Rule 24 Certificate, dated July 31, 1985, in
          70-7026).

(e)  16   Fifteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of May 1, 1986, with
          United States Trust Company of New York, Malcolm J.
          Hood, and Deposit Guaranty National Bank, as Trustees
          (B-3(b) to Rule 24 Certificate, dated June 5, 1986, in
          70-7158).

(e)  17   Sixteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of May 1, 1986, with
          United States Trust Company of New York and Malcolm J.
          Hood, as Trustees (C to Rule 24 Certificate, dated June
          4, 1986, in 70-7123).

(e)  18   Eighteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of September 1, 1986,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-2 to Rule 24 Certificate,
          dated October 1, 1986, in 70-7272).

(e)  19   Nineteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of September 1, 1986,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-3 to Rule 24 Certificate,
          dated October 1, 1986, in 70-7272).

(e)  20   Twentieth Assignment of Availability Agreement,
          Consent and Agreement, dated as of November 16, 1987,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-1 to Rule 24 Certificate,
          dated December 1, 1987, in 70-7382).

(e)  21   Twenty-first Assignment of Availability Agreement,
          Consent and Agreement, dated as of December 1, 1987,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-2 to Rule 24 Certificate,
          dated December 1, 1987, in 70-7382).

(e)  22   Twenty-third Assignment of Availability Agreement,
          Consent and Agreement, dated as of January 11, 1991,
          with Chemical Bank, as Agent (B-3(a) to Rule 24
          Certificate, dated January 23, 1991, in 70-7561).

(e)  23   Twenty-fourth Assignment of Availability
          Agreement, Consent and Agreement, dated as of July 1,
          1992, with United States Trust Company of New York and
          Gerard F.  Ganey, as Trustees (B-2(b) to Rule 24
          Certificate, dated July 14, 1992, in 70-7946).

(e)  24   Twenty-fifth Assignment of Availability Agreement,
          Consent and Agreement, dated as of October 1, 1992,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (B-2(b) to Rule 24 Certificate,
          dated November 2, 1992, in 70-7946).

(e)  25   Twenty-sixth Assignment of Availability Agreement,
          Consent and Agreement, dated as of October 1, 1992,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (B-2(c) to Rule 24 Certificate,
          dated November 2, 1992, in 70-7946).

(e)  26   Twenty-seventh Assignment of Availability
          Agreement, Consent and Agreement, dated as of April 1,
          1993, with United States Trust Company of New York and
          Gerard F. Ganey as Trustees (B-2(d) to Rule 24
          Certificate dated May 4, 1993 in 70-7946).

(e)  27   Twenty-eighth Assignment of Availability
          Agreement, Consent and Agreement, dated as of December
          17,1993 in 70-7561).

(e)  28   Fuel Lease, dated as of January 31, 1989, between
          River Fuel Company #2, Inc., and LP&L (B-1(b) to Rule
          24 Certificate in 70-7580).

(e)  29   Reallocation Agreement, dated as of July 28, 1981,
          among System Energy and certain other System companies
          (B-1(a) in 70-6624).

(e)  30   Compromise and Settlement Agreement, dated June 4,
          1982, between Texaco, Inc. and LP&L (28(a) to Form 8-K,
          dated June 4, 1982, in 1-8474).

+(e) 31   Post-Retirement Plan (10(c)23 to Form 10-K for the
          fiscal year ended December 31, 1983, in 1-8474).

(e)  32   Unit Power Sales Agreement, dated as of June 10,
          1982, between System Energy and AP&L, LP&L, MP&L and
          NOPSI (10(a) 39 to Form 10-K for the fiscal year ended
          December 31, 1982, in 1-3517).

(e)  33   First Amendment to the Unit Power Sales Agreement,
          dated as of June 28, 1984, between System Energy and
          AP&L, LP&L, MP&L and NOPSI (19 to Form 10-Q for the
          quarter ended September 30, 1984, in 1-3517).

(e)  34   Revised Unit Power Sales Agreement (10(ss) in
          33-4033).

(e)  35   Middle South Utilities, Inc. and Subsidiary
          Companies Intercompany Tax Allocation Agreement, dated
          April 28, 1988 (D-1 to Form U5S for the year ended
          December 31, 1987).

(e)  36   First Amendment to Tax Allocation Agreement, dated
          January 1, 1990 (D-2 to Form U5S for the year ended
          December 31, 1989).

(e)  37   Contract for Disposal of Spent Nuclear Fuel and/or
          High-Level Radioactive Waste, dated February 2, 1984,
          among Department of Energy (DOE), System Fuels, Inc.
          and LP&L (10(d)33 to Form 10-K for the fiscal year
          ended December 31, 1984, in 1-8474).

(e)  38   Operating Agreement between Entergy Operations and
          LP&L, dated as of June 6, 1990 (B-2(c) to Rule 24
          Certificate, dated June 15, 1990, in 70-7679).

(e)  39   Guarantee Agreement between Entergy Corporation
          and LP&L, dated as of September 20, 1990 (B-2(a), to
          Rule 24 Certificate, dated September 27, 1990, in
          70-7757).

+(e) 40   Executive Financial Counseling Program of Entergy
          Corporation and Subsidiaries (10(a) 52 to Form 10-K for
          the year ended December 31, 1989, in 1-3517).

+(e) 41   Entergy Corporation Annual Incentive Plan (10(a)
          54 to Form 10-K for the year ended December 31, 1989,
          in 1-3517).

+(e) 42   Equity Ownership Plan of Entergy Corporation and
          Subsidiaries (A-4(a) to Rule 24 Certificate, dated
          May 24, 1991, in 70-7831).

+(e) 43   Supplemental Retirement Plan (10(a) 69 to
          Form 10-K for the year ended December 31, 1992 in
          1-3517).

+(e) 44   Defined Contribution Restoration Plan of Entergy
          Corporation and Subsidiaries (10(a) 53 to Form 10-K for
          the year ended December 31, 1989 in 1-3517).

+(e) 45   Amendment No. 1 to the Equity Ownership Plan of
          Entergy Corporation and Subsidiaries (10(a) 71 to
          Form 10-K for the year ended December 31, 1992 in
          1-3517).

+(e) 46   Executive Disability Plan of Entergy Corporation
          and Subsidiaries (10(a) 72 to Form 10-K for the year
          ended December 31, 1992 in 1-3517).

+(e) 47   Executive Medical Plan of Entergy Corporation and
          Subsidiaries (10(a) 73 to Form 10-K for the year ended
          December 31, 1992 in 1-3517).

+(e) 48   Stock Plan for Outside Directors of Entergy
          Corporation and Subsidiaries (10(a) 74 to Form 10-K for
          the year ended December 31, 1992 in 1-3517).

+(e) 49   Summary Description of Private Ownership Vehicle
          Plan of Entergy Corporation and Subsidiaries (10(a) 75
          to Form 10-K for the year ended December 31, 1992 in
          1-3517).

+(e) 50   Agreement between Entergy Corporation and Edwin
          Lupberger (10(a) 42 to Form 10-K for the year ended
          December 31, 1985 in 1-3517).

+(e) 51   Agreement between Entergy Corporation and Jerry D.
          Jackson (10(a) 68 to Form 10-K for the year ended
          December 31, 1992 in 1-3517).

+(e) 52   Agreement between Entergy Services, Inc. and
          Gerald D.  McInvale (10(a) 69 to Form 10-K for the year
          ended December 31, 1992 in 1-3517).

+(e) 53   Agreement between System Energy and Donald C.
          Hintz (10(b) 47 to Form 10-K for the year ended
          December 31, 1991 in 1-9067).

+(e) 54   Summary Description of Retired Outside Director
          Benefit Plan (10(c)90 to Form 10-K for the year ended
          December 31, 1992 in 1-10764).

MP&L

(f)  1    Agreement dated April 23, 1982, among MP&L and
          certain other System companies, relating to System
          Planning and Development and Intra-System Transactions
          (10(a) 1 to Form 10-K for the fiscal year ended
          December 31, 1982, in 1-3517).

(f)  2    Middle South Utilities System Agency Agreement,
          dated December 11, 1970 (5(a)-2 in 2-41080).

(f)  3    Amendment, dated February 10, 1971, to Middle
          South Utilities System Agency Agreement, dated December
          11, 1970 (5(a) 4 in 2-41080).

(f)  4    Middle South Utilities System Agency Coordination
          Agreement, dated December 11, 1970 (5(a)-3 in 2-41080).

(f)  5    Service Agreement with Entergy Services, Inc.,
          dated as of April 1, 1963 (D in 37-63).

(f)  6    Amendment, dated January 1, 1972, to Service
          Agreement with Entergy Services, Inc. (A to Notice,
          dated October 14, 1971, in 37-63).

(f)  7    Amendment, dated April 27, 1984, to Service
          Agreement with Entergy Services, Inc. (10(a) 7 to Form
          10-K for the fiscal year ended December 31, 1984, in
          1-3517).

(f)  8    Amendment, dated as of August 1, 1988, to Service
          Agreement with Entergy Services, Inc. (10(e) 8 to Form
          10-K for the fiscal year ended December 31, 1988, in
          0-320).

(f)  9    Amendment, dated January 1, 1991, to Service
          Agreement with Entergy Services, Inc. (10(e) 9 to
          Form 10-K for the fiscal year ended December 31, 1990,
          in 0-320).

(f)  10   Availability Agreement, dated June 21, 1974, among
          System Energy and certain other System companies (B to
          Rule 24 Certificate, dated June 24, 1974, in 70-5399).

(f)  11   First Amendment to Availability Agreement, dated
          as of June 30, 1977 (B to Rule 24 Certificate, dated
          June 24, 1977, in 70-5399).

(f)  12   Second Amendment to Availability Agreement, dated
          as of June 15, 1981 (E to Rule 24 Certificate, dated
          July 1, 1981, in 70-6592).

(f)  13   Third Amendment to Availability Agreement, dated
          as of June 28, 1984 (B-13(a) to Rule 24 Certificate,
          dated July 6, 1984, in 70-6985).

(f)  14   Fourth Amendment to Availability Agreement, dated
          as of June 1, 1989 (A to Rule 24 Certificate, dated
          June 8, 1989, in 70-5399).

(f)  15   Fourteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of June 15, 1985, with
          Deposit Guaranty National Bank, United States Trust
          Company of New York and Malcolm J.  Hood, as Trustees
          (B-3(b) to Rule 24 Certificate, dated July 31, 1985, in
          70-7026).

(f)  16   Fifteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of May 1, 1986, with
          United States Trust Company of New York, Malcolm J.
          Hood, and Deposit Guaranty National Bank, as Trustees
          (B-3(b) to Rule 24 Certificate, dated June 5, 1986, in
          70-7158).

(f)  17   Sixteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of May 1, 1986, with
          United States Trust Company of New York and Malcolm J.
          Hood, as Trustees (C to Rule 24 Certificate, dated June
          4, 1986, in 70-7123).

(f)  18   Eighteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of September 1, 1986,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-2 to Rule 24 Certificate,
          dated October 1, 1986, in 70-7272).

(f)  19   Nineteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of September 1, 1986,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-3 to Rule 24 Certificate,
          dated October 1, 1986, in 70-7272).

(f)  20   Twentieth Assignment of Availability Agreement,
          Consent and Agreement, dated as of November 15, 1987,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-1 to Rule 24 Certificate,
          dated December 1, 1987, in 70-7382).

(f)  21   Twenty-first Assignment of Availability Agreement,
          Consent and Agreement, dated as of December 1, 1987,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-2 to Rule 24 Certificate,
          dated December 1, 1987, in 70-7382).

(f)  22   Twenty-third Assignment of Availability Agreement,
          dated as of January 11, 1991, with Chemical Bank, as
          Agent (B-3(a) to Rule 24 Certificate, dated January 23,
          1991, in 70-7561).

(f)  23   Twenty-fourth Assignment of Availability
          Agreement, Consent and Agreement, dated as of July 1,
          1992, with United States Trust Company of New York and
          Gerard F.  Ganey, as Trustees (B-2(b) to Rule 24
          Certificate, dated July 14, 1992, in 70-7946).

(f)  24   Twenty-fifth Assignment of Availability Agreement,
          Consent and Agreement, dated as of October 1, 1992,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (B-2(b) to Rule 24 Certificate,
          dated November 2, 1992, in 70-7946).

(f)  25   Twenty-sixth Assignment of Availability Agreement,
          Consent and Agreement, dated as of October 1, 1992,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (B-2(c) to Rule 24 Certificate,
          dated November 2, 1992, in 70-7946).

(f)  26   Twenty-seventh Assignment of Availability
          Agreement, Consent and Agreement, dated as of April 1,
          1993, with United States Trust Company of New York and
          Gerard F. Ganey as Trustees (B-2(d) to Rule 24
          Certificate dated May 4, 1993 in 70-7946).

(f)  27   Twenty-eighth Assignment of Availability
          Agreement, Consent and Agreement, dated as of December
          17, 1993, with Chemical Bank, as Agent (B-2(a) to Rule
          24 Certificate dated December 22, 1993 in 70-7561).

(f)  28   Substitute Power Agreement, dated as of May 1,
          1980, among MP&L, System Energy and SMEPA (B-3(a) in
          70-6337).

(f)  29   Agreement, dated as of January 30, 1981, between
          AP&L and MP&L, relating to the Independence Station
          (B-3 in 70-6614).

(f)  30   Amendment No. 1, dated as of June 30, 1981, to
          Agreement, dated as of January 30, 1981, between AP&L
          and MP&L, relating to the Independence Station
          (10(f)(2) in 2-73309).

(f)  31   Amendment, dated December 4, 1984, to the
          Independence Steam Electric Station Operating Agreement
          (10(c) 51 to Form 10-K for the fiscal year ended
          December 31, 1984, in 0-375).

(f)  32   Amendment, dated December 4, 1984, to the
          Independence Steam Electric Station Ownership Agreement
          (10(c) 54 to Form 10-K for the fiscal year ended
          December 31, 1984, in 0-375).

(f)  33   Owner's Agreement, dated November 28, 1984, among
          AP&L, MP&L and other co- owners of the Independence
          Station (10(c) 55 to Form 10-K for the fiscal year
          ended December 31, 1984, in 0-375).

(f)  34   Consent, Agreement and Assumption, dated December
          4, 1984, among AP&L, MP&L, other co-owners of the
          Independence Station and United States Trust Company of
          New York, as Trustee (10(c) 56 to Form 10-K for the
          fiscal year ended December 31, 1984, in 0-375).

(f)  35   Reallocation Agreement, dated as of July 28, 1981,
          among System Energy and certain other System companies
          (B-1(a) in 70-6624).

+(f) 36   Post-Retirement Plan (10(d) 24 to Form 10-K for
          the fiscal year ended December 31, 1983, in 0-320).

(f)  37   Unit Power Sales Agreement, dated as of June 10,
          1982, between System Energy and AP&L, LP&L, MP&L, and
          NOPSI (10(a) 39 to Form 10-K for the fiscal year ended
          December 31, 1982, in 1-3517).

(f)  38   First Amendment to the Unit Power Sales Agreement,
          dated as of June 28, 1984, between System Energy and
          AP&L, LP&L, MP&L, and NOPSI (19 to Form 10-Q for the
          quarter ended September 30, 1984, in 1-3517).

(f)  39   Revised Unit Power Sales Agreement (10(ss) in
          33-4033).

(f)  40   Sales Agreement, dated as of June 21, 1974,
          between System Energy and MP&L (D to Rule 24
          Certificate, dated June 26, 1974, in 70-5399).

(f)  41   Service Agreement, dated as of June 21, 1974,
          between System Energy and MP&L (E to Rule 24
          Certificate, dated June 26, 1974, in 70-5399).

(f)  42   Partial Termination Agreement, dated as of
          December 1, 1986, between System Energy and MP&L (A-2
          to Rule 24 Certificate dated January 8, 1987, in
          70-5399).

(f)  43   Middle South Utilities, Inc. and Subsidiary
          Companies Intercompany Income Tax Allocation Agreement,
          dated April 28, 1988 (D-1 to Form U5S for the year
          ended December 31, 1987).

(f)  44   First Amendment to Tax Allocation Agreement, dated
          January 1, 1990 (D-2 to Form U5S for the year ended
          December 31, 1989).

+(f) 45   Executive Financial Counseling Program of Entergy
          Corporation and Subsidiaries (10(a) 52 to Form 10-K for
          the year ended December 31, 1989, in 1-3517).

+(f) 46   Entergy Corporation Annual Incentive Plan (10(a)
          54 to Form 10-K for the year ended December 31, 1989,
          in 1-3517).

+(f) 47   Equity Ownership Plan of Entergy Corporation and
          Subsidiaries (A-4(a) to Rule 24 Certificate, dated
          May 24, 1991, in 70-7831).

+(f) 48   Supplemental Retirement Plan (10(a)69 to Form 10-K
          for the year ended December 31, 1992 in 1-3517).

+(f) 49   Defined Contribution Restoration Plan of Entergy
          Corporation and Subsidiaries (10(a)53 to Form 10-K for
          the year ended December 31, 1989 in 1-3517).

+(f) 50   Amendment No. 1 to the Equity Ownership Plan of
          Entergy Corporation and Subsidiaries (10(a)71 to Form
          10-K for the year ended December 31, 1992 in 1-3517).

+(f) 51   Executive Disability Plan of Entergy Corporation
          and Subsidiaries (10(a)72 to Form 10-K for the year
          ended December 31, 1992 in 1-3517).

+(f) 52   Executive Medical Plan of Entergy Corporation and
          Subsidiaries (10(a)73 to Form 10-K for the year ended
          December 31, 1992 in 1-3517).

+(f) 53   Stock Plan for Outside Directors of Entergy
          Corporation and Subsidiaries, as amended (10(a)74 to
          Form 10-K for the year ended December 31, 1992 in
          1-3517).

+(f) 54   Summary Description of Private Ownership Vehicle
          Plan of Entergy Corporation and Subsidiaries (10(a)75
          to Form 10-K for the year ended December 31, 1992 in
          1-3517).

+(f) 55   Agreement between Entergy Corporation and Edwin
          Lupberger (10(a)-42 to Form 10-K for the year ended
          December 31, 1985 in 1-3517).

+(f) 56   Agreement between Entergy Corporation and Jerry D.
          Jackson (10(a)-68 to Form 10-K for the year ended
          December 31, 1992 in 1-3517).

+(f) 57   Agreement between Entergy Services, Inc. and
          Gerald D.  McInvale (10(a)-69 to Form 10-K for the year
          ended December 31, 1992 in 1-3517).

+(f) 58   Agreement between System Energy and Donald C.
          Hintz (10(b)-47 to Form 10-K for the year ended
          December 31, 1991 in 1-9067).

+(f) 59   Summary Description of Retired Outside Director
          Benefit Plan (10(c)-90 to Form 10-K for the year ended
          December 31, 1992 in 1-10764).

NOPSI

(g)  1    Agreement, dated April 23, 1982, among NOPSI and
          certain other System companies, relating to System
          Planning and Development and Intra-System Transactions
          (10(a)-1 to Form 10-K for the fiscal year ended
          December 31, 1982, in 1-3517).

(g)  2    Middle South Utilities System Agency Agreement,
          dated December 11, 1970 (5(a)-2 in 2-41080).

(g)  3    Amendment dated as of February 10, 1971, to Middle
          South Utilities System Agency Agreement, dated December
          11, 1970 (5(a)-4 in 2-41080).

(g)  4    Middle South Utilities System Agency Coordination
          Agreement, dated December 11, 1970 (5(a)-3 in 2-41080).

(g)  5    Service Agreement with Entergy Services, Inc.
          dated as of April 1, 1963 (5(a)-5 in 2-42523).

(g)  6    Amendment, dated as of January 1, 1972, to Service
          Agreement with Entergy Services, Inc. (4(a)-6 in
          2-45916).

(g)  7    Amendment, dated as of April 27, 1984, to Service
          Agreement with Entergy Services, Inc. (10(a)7 to Form
          10-K for the fiscal year ended December 31, 1984, in
          1-3517).

(g)  8    Amendment, dated as of August 1, 1988, to Service
          Agreement with Entergy Services, Inc. (10(f)-8 to Form
          10-K for the fiscal year ended December 31, 1988, in
          0-5807).

(g)  9    Amendment, dated January 1, 1991, to Service
          Agreement with Entergy Services, Inc. (10(f)-9 to
          Form 10-K for the fiscal year ended December 31, 1990,
          in 0-5807).

(g)  10   Availability Agreement, dated June 21, 1974, among
          System Energy and certain other System companies (B to
          Rule 24 Certificate, dated June 24, 1974, in 70-5399).

(g)  11   First Amendment to Availability Agreement, dated
          June 30, 1977 (B to Rule 24 Certificate, dated June 30,
          1977, in 70-5399).

(g)  12   Second Amendment to Availability Agreement, dated
          as of June 15, 1981 (E to Rule 24 Certificate, dated
          July 1, 1981, in 70-6592).

(g)  13   Third Amendment to Availability Agreement, dated
          as of June 28, 1984 (B-13(a) to Rule 24 Certificate,
          dated July 6, 1984, in 70-6985).

(g)  14   Fourth Amendment to Availability Agreement, dated
          as of June 1, 1989 (A to Rule 24 Certificate, dated
          June 8, 1989, in 70-5399).

(g)  15   Fourteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of June 15, 1985, with
          Deposit Guaranty National Bank, United States Trust
          Company of New York and Malcolm J.  Hood, as Trustees
          (B-3(b) to Rule 24 Certificate, dated July 31, 1985, in
          70-7026).

(g)  16   Fifteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of May 1, 1986, with
          United States Trust Company of New York, Malcolm J.
          Hood and Deposit Guaranty National Bank, as Trustees
          (B-3(b) to Rule 24 Certificate, dated June 5, 1986, in
          70-7158).

(g)  17   Sixteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of May 1, 1986, with
          United States Trust Company of New York and Malcolm J.
          Hood, as Trustees (C to Rule 24 Certificate, dated June
          4, 1986, in 70-7123).

(g)  18   Eighteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of September 1, 1986,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-2 to Rule 24 Certificate,
          dated October 1, 1986, in 70-7272).

(g)  19   Nineteenth Assignment of Availability Agreement,
          Consent and Agreement, dated as of September 1, 1986,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-3 to Rule 24 Certificate,
          dated October 1, 1986, in 70-7272).

(g)  20   Twentieth Assignment of Availability Agreement,
          Consent and Agreement, dated as of November 15, 1987,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-1 to Rule 24 Certificate,
          dated December 1, 1987, in 70-7382).

(g)  21   Twenty-first Assignment of Availability Agreement,
          Consent and Agreement, dated as of December 1, 1987,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (C-2 to Rule 24 Certificate,
          dated December 1, 1987, in 70-7382).

(g)  22   Twenty-third Assignment of Availability Agreement,
          Consent and Agreement, dated as of January 11, 1991,
          with Chemical Bank, as Agent (B-3(a) to Rule 24
          Certificate, dated January 23, 1991, in 70-7561).

(g)  23   Twenty-fourth Assignment of Availability
          Agreement, Consent and Agreement, dated as of July 1,
          1992, with United States Trust Company of New York and
          Gerard F.  Ganey, as Trustees (B-2(b) to Rule 24
          Certificate, dated July 14, 1992, in 70-7946).

(g)  24   Twenty-fifth Assignment of Availability Agreement,
          Consent and Agreement, dated as of October 1, 1992,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (B-2(b) to Rule 24 Certificate,
          dated November 2, 1992, in 70-7946).

(g)  25   Twenty-sixth assignment of Availability Agreement,
          Consent and Agreement, dated as of October 1, 1992,
          with United States Trust Company of New York and Gerard
          F.  Ganey, as Trustees (B-2(c) to Rule 24 Certificate,
          dated November 2, 1992, in 70-7946).

(g)  26   Twenty-seventh Assignment of Availability
          Agreement, Consent and Agreement, dated as of April 1,
          1993, with United States Trust Company of New York and
          Gerard F. Ganey as Trustees (B-2(d) to Rule 24
          Certificate dated May 4, 1993 in 70-7946).

(g)  27   Twenty-eighth Assignment of Availability
          Agreement, Consent and Agreement, dated as of December
          17, 1993, with Chemical Bank, as Agent (B-2(a) to Rule
          24 Certificate dated December 22, 1993 in 70-7561).

(f)  28   Reallocation Agreement, dated as of July 28, 1981,
          among System Energy and certain other System companies
          (B-1(a) in 70-6624).

+(f) 29   Post-Retirement Plan (10(e) 22 to Form 10-K for
          the fiscal year ended December 31, 1983, in 1-1319).

(f)  30   Unit Power Sales Agreement, dated as of June 10,
          1982, between System Energy and AP&L, LP&L, MP&L and
          NOPSI (10(a) 39 to Form 10-K for the fiscal year ended
          December 31, 1982, in 1-3517).

(f)  31   First Amendment to the Unit Power Sales Agreement,
          dated as of June 28, 1984, between System Energy and
          AP&L, LP&L, MP&L and NOPSI (19 to Form 10-Q for the
          quarter ended September 30, 1984, in 1-3517).

(f)  32   Revised Unit Power Sales Agreement (10(ss) in
          33-4033).

(f)  33   Transfer Agreement, dated as of June 28, 1983,
          among the City of New Orleans, NOPSI and Regional
          Transit Authority (2(a) to Form 8-K, dated June 24,
          1983, in 1-1319).

(f)  34   Middle South Utilities, Inc. and Subsidiary
          Companies Intercompany Income Tax Allocation Agreement,
          dated April 28, 1988 (Exhibit D-1 to Form U5S for the
          year ended December 31, 1987).

(f)  35   First Amendment to Tax Allocation Agreement, dated
          January 1, 1990 (D-2 to Form U5S for the year ended
          December 31, 1989).

+(f) 36   Executive Financial Counseling Program of Entergy
          Corporation and Subsidiaries (10(a)52 to Form 10-K for
          the year ended December 31, 1989, in 1-3517).

+(f) 37   Entergy Corporation Annual Incentive Plan (10(a)54
          to Form 10-K for the year ended December 31, 1989, in
          1-3517).

+(f) 38   Equity Ownership Plan of Entergy Corporation and
          Subsidiaries (A-4(a) to Rule 24 Certificate, dated
          May 24, 1991, in 70-7831).

+(f) 39   Supplemental Retirement Plan (10(a)69 to Form 10-K
          for the year eded December 31, 1992 in 1-3517).

+(f) 40   Defined Contribution Restoration Plan of Entergy
          Corporation and Subsidiaries (10(a)53 to Form 10-K for
          the year ended December 31, 1989 in 1-3517).

+(f) 41   Amendment No. 1 to the Equity Ownership Plan of
          Entergy Corporation and Subsidiaries (10(a)71 to
          Form 10-K for the year ended December 31, 1992 in
          1-3517).

+(f) 42   Executive Disability Plan of Entergy Corporation
          and Subsidiaries (10(a)72 to Form 10-K for the year
          ended December 31, 1992 in 1-3517).

+(f) 43   Executive Medical Plan of Entergy Corporation and
          Subsidiaries (10(a)73 to Form 10-K for the year ended
          December 31, 1992 in 1-3517).

+(f) 44   Stock Plan for Outside Directors of Entergy
          Corporation and Subsidiaries, as amended (10(a)74 to
          Form 10-K for the year ended December 31, 1992 in
          1-3517).

+(f) 45   Summary Description of Private Ownership Vehicle
          Plan of Entergy Corporation and Subsidiaries (10(a)75
          to Form 10-K for the year ended December 31, 1992 in
          1-3517).

+(f) 46   Agreement between Entergy Corporation and Edwin
          Lupberger (10(a)-42 to Form 10-K for the year ended
          December 31, 1985 in 1-3517).

+(f) 47   Agreement between Entergy Corporation and Jerry D.
          Jackson (10(a)-68 to Form 10-K for the year ended
          December 31, 1992 in 1-3517).

+(f) 48   Agreement between Entergy Services, Inc. and
          Gerald D.  McInvale (10(a)-69 to Form 10-K for the year
          ended December 31, 1992 in 1-3517).

+(f) 49   Agreement between System Energy and Donald C.
          Hintz (10(b)-47 to Form 10-K for the year ended
          December 31, 1991 in 1-9067).

+(f) 50   Summary Description of Retired Outside Director
          Benefit Plan (10(c)-90 to Form 10-K for the year ended
          December 31, 1992 in 1-10764).

*(21)     Subsidiaries of the Registrant.

*  Filed herewith.
+  Management contracts or compensatory plans or arrangements.

<PAGE>

                            Exhibits

(21) The significant subsidiaries of the Registrant are as
follows:

(a)  Gulf States Utilities Company (GSU), a Texas corporation
     doing business under its own name.

(b)  Arkansas Power & Light Company (AP&L), an Arkansas
     corporation doing business under its own name.

(c)  Louisiana Power & LIght Company (LP&L), a Louisiana
     corporation doing business under its own name.

(d)  Mississippi Power & Light Company (MP&L), a Mississippi
     corporation doing business under its own name.

(e)  New Orleans Public Service Inc. (NOPSI), a Louisiana
     corporation doing business under its own name.

(f)  System Energy Resources, Inc. (System Energy), an Arkansas
     corporation doing business under its own name.

<PAGE>
                                
                            SIGNATURE
                                
           Pursuant  to  the requirements of Section  12  of  the
Securities  Exchange Act of 1934, the registrant has duly  caused
this application for registration (or registration statement)  to
be  signed  on  its  behalf  by the undersigned,  thereunto  duly
authorized.


                                        ENTERGY CORPORATION

                              By:       /s/Lee W. Randall
                                           Lee W. Randall

                                     Vice President and Chief
                         Title:         Accounting Officer



Date:  February 22, 1994




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