CLECO POWER LLC
                        EXHIBIT
      12(b)
 Computation
of Ratios of Earnings to Fixed Charges
 UNAUDITED
      (THOUSANDS, EXCEPT RATIOS)
                    
                    2008
                    
                    
                    2007
                    
                    
                    2006
                    
                    
                    2005
                    
                    
                    2004Earnings
      from continuing operations
                    
                    $
                    113,832
                    
                    
                    $
                    84,673
                    
                    
                    $
                    64,828
                    
                    
                    $
                    59,081
                    
                    
                    $
                    52,202Income
      taxes
                    
                    
                    27,956
                    
                    
                    
                    29,613
                    
                    
                    
                    33,059
                    
                    
                    
                    37,495
                    
                    
                    
                    27,691Earnings
      from continuing operations before income taxes
                    
                    $
                    141,788
                    
                    
                    $
                    114,286
                    
                    
                    $
                    97,887
                    
                    
                    $
                    96,576
                    
                    
                    $
                    79,893Fixed
      charges:Interest, long-term
      debt
                    
                    $
                    51,636
                    
                    
                    $
                    32,903
                    
                    
                    $
                    33,138
                    
                    
                    $
                    24,583
                    
                    
                    $
                    26,909Interest, other (including
      interest on short-term debt)
                    
                    
                    13,397
                    
                    
                    
                    8,408
                    
                    
                    
                    4,662
                    
                    
                    
                    2,431
                    
                    
                    
                    984Amortization of debt expense,
      premium, net
                    
                    
                    1,892
                    
                    
                    
                    1,399
                    
                    
                    
                    1,295
                    
                    
                    
                    1,482
                    
                    
                    
                    1,797Portion of rentals
      representative of an interest factor
                    
                    
                    523
                    
                    
                    
                    558
                    
                    
                    
                    506
                    
                    
                    
                    283
                    
                    
                    
                    267Total
      fixed charges
                    
                    $
                    67,448
                    
                    
                    $
                    43,268
                    
                    
                    $
                    39,601
                    
                    
                    $
                    28,779
                    
                    
                    $
                    29,957Earnings
      from continuing operations before income taxes
                    
                    $
                    141,788
                    
                    
                    $
                    114,286
                    
                    
                    $
                    97,887
                    
                    
                    $
                    96,576
                    
                    
                    $
                    79,893Total fixed charges from
      above
                    
                    
                    67,448
                    
                    
                    
                    43,268
                    
                    
                    
                    39,601
                    
                    
                    
                    28,779
                    
                    
                    
                    29,957Earnings
      from continuing operations before income taxes and fixed
      charges
                    
                    $
                    209,236
                    
                    
                    $
                    157,554
                    
                    
                    $
                    137,488
                    
                    
                    $
                    125,355
                    
                    
                    $
                    109,850Ratio
      of earnings to fixed charges
                    
                    
                    3.10
                    x
                    
                    
                    3.64
                    x
                    
                    
                    3.47
                    x
                    
                    
                    4.36
                    x
                    
                    
                    3.67
                    x