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

| Computation                  of Ratios of Earnings to Fixed                  Charges |   |
|-------------------------------------------------------------------------------------------|--------|

|                                                                                                        |   | **FOR                  THE THREE** **MONTHS ENDED** |       | **FOR                  THE TWELVE****MONTHS ENDED** |   |
|-------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------|------------|-----------------------------------------------------|--------|
| (THOUSANDS,                  EXCEPT RATIOS)                                                                 |   | **MARCH                  31, 2007**                      |       |
| Earnings                  from continuing operations                                                        |   | **$**                                                    | **12,276** |                                                | **$**  | **63,231** |   |
| Income                  taxes                                                                               |   |                                                     | **3,116**  |                                                |   | **29,118** |   |
| Earnings                  from continuing operations before income taxes                                    |   | **$**                                                    | **15,392** |                                                | **$**  | **92,349** |   |
| Fixed                  charges:                                                                             |   |                                                     |       |                                                |   |   |   |
| Interest,                  long-term debt                                                                   |   | **$**                                                    | **8,455**  |                                                | **$**  | **33,175** |   |
| Interest,                  other (including interest on short-term debt)                                    |   |                                                     | **2,910**  |                                                |   | **7,097** |   |
| Amortization                  of debt expense, premium, net                                                 |   |                                                     | **349**    |                                                |   | **1,331** |   |
| Portion                  of rentals representative of an interest factor                                    |   |                                                     | **131**    |                                                |   | **543** |   |
| Total                  fixed charges                                                                        |   | **$**                                                    | **11,845** |                                                | **$**  | **42,146** |   |
| Earnings                  from continuing operations before income taxes                                    |   | **$**                                                    | **15,392** |                                                | **$**  | **92,349** |   |
| Plus:                  total fixed charges from above                                                       |   |                                                     | **11,845** |                                                |   | **42,146** |   |
| Earnings                  from continuing operations before income taxes and fixed                  charges |   | **$**                                                    | **27,237** |                                                | **$**  | **134,495** |   |
| Ratio                  of earnings to fixed charges                                                         |   |                                                     | **2.30**   |  x                                             |   | **3.19** |  x |

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