----

----

| CLECO POWER |  EXHIBIT                    12(b) |
|------------------|----------------------------------------|

| Computation                of Ratios of Earnings to Fixed Charges                                           |   |                                                                |       |    |                                          |       |       |                                                                 |   |
|-------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------|------------|---------|-----------------------------------------------|------------|------------|----------------------------------------------------------------------|--------|
|                                                                                                        |   | **FOR                  THE THREE****MONTHS                  ENDED** |       |    | **FOR                  THE SIX MONTHS ENDED** |       |       | **FOR                  THE TWELVE****MONTHS                  ENDED** |   |
| (THOUSANDS,                  EXCEPT RATIOS)                                                                 |   |                                                                |       |    | **JUNE                  30, 2007**            |       |       |                                                                 |   |
| Earnings                  from continuing operations                                                        |   | **$**                                                               | **18,672** |    |                                          | **$**      | **30,948** |                                                                 |   | **$** | **64,855** |   |
| Income                  taxes                                                                               |   | ** **                                                          | **6,531**  |    |                                          | ** ** | **9,647**  |                                                                 |   | ** ** | **27,847** |   |
| Earnings                  from continuing operations before income taxes                                    |   | **$**                                                               | **25,203** |    |                                          | **$**      | **40,595** |                                                                 |   | **$** | **92,702** |   |
| Fixed                  charges:                                                                             |   |                                                                |       |    |                                          |       |       |                                                                 |   |   |   |   |
| Interest,                  long-term                  debt                                                  |   | **$**                                                               | **8,077**  |    |                                          | **$**      | **16,532** |                                                                 |   | **$** | **32,832** |   |
| Interest,                  other (including                  interest on short-term debt)                   |   | ** **                                                          | **3,589**  |    |                                          | ** ** | **6,499**  |                                                                 |   | ** ** | **10,003** |   |
| Amortization                  of debt expense,                  premium, net                                |   | ** **                                                          | **348**    |    |                                          | ** ** | **698**    |                                                                 |   | ** ** | **1,365** |   |
| Portion                  of rentals                  representative of an interest factor                   |   | ** **                                                          | **151**    |    |                                          | ** ** | **282**    |                                                                 |   | ** ** | **559** |   |
| Total                  fixed charges                                                                        |   | **$**                                                               | **12,165** |    |                                          | **$**      | **24,011** |                                                                 |   | **$** | **44,759** |   |
| Earnings                  from continuing operations before income taxes                                    |   | **$**                                                               | **25,203** |    |                                          | **$**      | **40,595** |                                                                 |   | **$** | **92,702** |   |
| Plus:  total                  fixed                  charges from above                           |   | ** **                                                          | **12,165** |    |                                          | ** ** | **24,011** |                                                                 |   | ** ** | **44,759** |   |
| Earnings                  from continuing operations before income taxes and fixed                  charges |   | **$**                                                               | **37,368** |    |                                          | **$**      | **64,606** |                                                                 |   | **$** | **137,461** |   |
| Ratio                  of earnings to fixed charges                                                         |   | ** **                                                          | **3.07**   |  x |                                          | ** ** | **2.69**   |  x                                                              |   | ** ** | **3.07** |  x |

----

----