CLECO
                POWER LLC
              EXHIBIT
                  12(b)
  Computation
        of Ratios of Earnings to Fixed Charges
 UNAUDITED
                  (THOUSANDS, EXCEPT RATIOS)
              **2007**
              
              
              2006
              
              
              2005
              
              
              2004
              
              
              2003Earnings
                  from continuing operations
              **$**
              **84,673**
              
              
              $
              64,828
              
              
              $
              59,081
              
              
              $
              52,202
              
              
              $
              57,008Income
                  taxes
              ****
              **29,613**
              
              
              
              33,059
              
              
              
              37,495
              
              
              
              27,691
              
              
              
              29,846Earnings
                  from continuing operations before income taxes
              **$**
              **114,286**
              
              
              $
              97,887
              
              
              $
              96,576
              
              
              $
              79,893
              
              
              $
              86,854Fixed
                  charges:Interest,
                  long-term
                  debt
              **$**
              **32,903**
              
              
              $
              33,138
              
              
              $
              24,583
              
              
              $
              26,909
              
              
              $
              25,841Interest,
                  other (including
                  interest on short-term debt)
              ****
              **8,408**
              
              
              
              4,662
              
              
              
              2,431
              
              
              
              984
              
              
              
              2,220Amortization
                  of debt expense,
                  premium, net
              ****
              **1,399**
              
              
              
              1,295
              
              
              
              1,482
              
              
              
              1,797
              
              
              
              1,526Portion
                  of rentals
                  representative of an interest factor
              ****
              **558**
              
              
              
              506
              
              
              
              283
              
              
              
              267
              
              
              
              513Total
                  fixed charges
              **$**
              **43,268**
              
              
              $
              39,601
              
              
              $
              28,779
              
              
              $
              29,957
              
              
              $
              30,100Earnings
                  from continuing operations before income taxes
              **$**
              **114,286**
              
              
              $
              97,887
              
              
              $
              96,576
              
              
              $
              79,893
              
              
              $
              86,854Total
                  fixed charges from
                  above
              ****
              **43,268**
              
              
              
              39,601
              
              
              
              28,779
              
              
              
              29,957
              
              
              
              30,100Earnings
                  from continuing operations before income taxes and fixed
                  charges
              **$**
              **157,554**
              
              
              $
              137,488
              
              
              $
              125,355
              
              
              $
              109,850
              
              
              $
              116,954Ratio
                  of earnings to fixed charges
              ****
              **3.64**
              
              
              
              3.47
              
              
              
              4.36
              
              
              
              3.67
              
              
              
              3.89