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

| Computation of Ratios                of Earnings to Fixed Charges                                  |   |     |        |   |   |   |   |   |    |   |   |   |   |   |    |   |   |   |   |   |    |
|---------------------------------------------------------------------------------------------------------|--------|----------|-------------|--------|--------|--------|--------|--------|---------|--------|--------|--------|--------|--------|---------|--------|--------|--------|--------|--------|---------|
| UNAUDITED                (THOUSANDS, EXCEPT RATIOS)                                                     |   | **2006** |        |   |   | 2005   |   |   |    | 2004   |   |   |   | 2003   |    |   |   | 2002   |   |   |    |
| Earnings                from continuing operations                                                      |   | **$**    | **64,828**  |   |   |   |   | $      | 59,081  |   |   |   |   | $      | 52,202  |   |   |   |   | $      | 57,008  |   |   |   |   | $ | 59,574 |   |   |   |   |
| Income                taxes                                                                             |   |     | **33,059**  |   |   |   |   |   | 37,495  |   |   |   |   |   | 27,691  |   |   |   |   |   | 29,846  |   |   |   |   |   | 32,172 |   |   |   |   |
| Earnings                from continuing operations before income taxes                                  |   | **$**    | **97,887**  |   |   |   |   | $      | 96,576  |   |   |   |   | $      | 79,893  |   |   |   |   | $      | 86,854  |   |   |   |   | $ | 91,746 |   |   |   |   |
| Fixed                charges:                                                                           |   |     |        |   |   |   |   |   |    |   |   |   |   |   |    |   |   |   |   |   |    |   |   |   |   |   |   |   |   |   |   |
| Interest,                long-term debt                                                                 |   | **$**    | **33,138**  |   |   |   |   | $      | 24,583  |   |   |   |   | $      | 26,909  |   |   |   |   | $      | 25,841  |   |   |   |   | $ | 24,762 |   |   |   |   |
| Interest,                other (including interest on short-term debt)                                  |   |     | **4,662**   |   |   |   |   |   | 2,431   |   |   |   |   |   | 984     |   |   |   |   |   | 2,220   |   |   |   |   |   | 4,001 |   |   |   |   |
| Amortization                of debt expense, premium, net                                               |   |     | **1,295**   |   |   |   |   |   | 1,482   |   |   |   |   |   | 1,797   |   |   |   |   |   | 1,526   |   |   |   |   |   | 931 |   |   |   |   |
| Portion                of rentals representative of an interest factor                                  |   |     | **506**     |   |   |   |   |   | 283     |   |   |   |   |   | 267     |   |   |   |   |   | 513     |   |   |   |   |   | 528 |   |   |   |   |
| Total                fixed charges                                                                      |   | **$**    | **39,601**  |   |   |   |   | $      | 28,779  |   |   |   |   | $      | 29,957  |   |   |   |   | $      | 30,100  |   |   |   |   | $ | 30,222 |   |   |   |   |
| Earnings                from continuing operations before income taxes                                  |   | **$**    | **97,887**  |   |   |   |   | $      | 96,576  |   |   |   |   | $      | 79,893  |   |   |   |   | $      | 86,854  |   |   |   |   | $ | 91,746 |   |   |   |   |
| Total                fixed charges from above                                                           |   |     | **39,601**  |   |   |   |   |   | 28,779  |   |   |   |   |   | 29,957  |   |   |   |   |   | 30,100  |   |   |   |   |   | 30,222 |   |   |   |   |
| Earnings                from continuing operations before income taxes and fixed                charges |   | **$**    | **137,488** |   |   |   |   | $      | 125,355 |   |   |   |   | $      | 109,850 |   |   |   |   | $      | 116,954 |   |   |   |   | $ | 121,968 |   |   |   |   |
| Ratio                of earnings to fixed charges                                                       |   |     | **3.47**    |   |   | x      |   |   | 4.36    |   |   | x      |   |   | 3.67    |   |   | x      |   |   | 3.89    |   |   | x |   |   | 4.04 |   |   | x |   |

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