Exhibit 21

Subsidiaries of Entergy Corporation as of December 31, 2007

Certain subsidiaries, which if considered in the aggregate as a single subsidiary would not constitute a significant subsidiary as of December 31, 2007, have been omitted.

**Name of Company **State of Incorporation   
Entergy Corporation 
Delaware
   Entergy Arkansas, Inc. 
Arkansas
      System Fuels, Inc 
Louisiana
      The Arklahoma Corporation 
Arkansas
      Arkansas Power & Light Company 
Arkansas
   EGS Holdings, Inc. 
Texas
      Entergy Gulf States Louisiana, L.L.C. 
Louisiana
         Varibus LLC (Varibus) 
Texas
         Gulf States Utility Company 
Texas
         Entergy Gulf States Hurricane Recovery Funding I, L.L.C. 
Louisiana
   Entergy Louisiana Holdings, Inc 
Texas
      Entergy Louisiana Properties, LLC 
Texas
         System Fuels, Inc 
Louisiana
      Entergy Louisiana, LLC 
Texas
         Louisiana Power & Light Company  
Louisiana
         Entergy Louisiana Hurricane Funding I, LLC 
Louisiana
   Entergy Mississippi, Inc 
Mississippi
      System Fuels, Inc 
Louisiana
      Jackson Gas Light Company  
Mississippi
      Entergy Power & Light Company  
Mississippi
      The Light, Heat and Water Company of Jackson, Mississippi  
Mississippi
      Mississippi Power & Light Company  
Mississippi
   Entergy New Orleans, Inc. 
Louisiana
      System Fuels, Inc.  
Louisiana
      New Orleans Public Service, Inc  
Louisiana
   Entergy Texas, Inc. 
Texas
      Prudential Oil & Gas LLC 
Texas
      Entergy Gulf States Reconstruction Funding I, LLC 
Delaware
      Southern Gulf Railway LLC 
Texas
      GSG&T Inc. 
Texas
   System Energy Resources, Inc 
Arkansas
      Entergy New Nuclear Utility Development, LLC 
Delaware
   Entergy Services, Inc.  
Delaware
   Entergy Operations, Inc 
Delaware
   EPI Holdings, Inc. 
Delaware
      Entergy Power, Inc. 
Delaware
   Entergy Enterprises, Inc.  
Delaware
   Entergy Nuclear, Inc. 
Delaware
      TLG Services, Inc 
Connecticut
      Entergy Nuclear PFS Company  
Delaware
      Entergy Nuclear Potomac Company 
Delaware
   Entergy Nuclear Holding Company # 1  
Delaware
      Entergy Nuclear Generation Company   
Delaware
      Entergy Nuclear New York Investment Company I  
Delaware
         Entergy Nuclear Indian Point 3, LLC  
Delaware
         Entergy Nuclear FitzPatrick, LLC  
Delaware
   Entergy Nuclear Holding Company # 2  
Delaware
      Entergy Nuclear Operations, Inc 
Delaware
      Entergy Nuclear Fuels Company 
Delaware

 

**Name of Company **State of Incorporation   
   Entergy Nuclear Holding Company 
Delaware
      Entergy Nuclear Midwest Investment Company, LLC 
Delaware
         Entergy Nuclear Palisades, LLC 
Delaware
      Entergy Nuclear Holding Company # 3,  
Delaware
         Entergy Nuclear Indian Point 2, LLC  
Delaware
            Entergy Nuclear Indian Point 1 & 2 Investments, LLC 
Delaware
         Entergy Nuclear Nebraska, LLC  
Delaware
         Entergy Nuclear Vermont Investment Company, LLC  
Delaware
            Entergy Nuclear Vermont Yankee, LLC  
Delaware
   Entergy Nuclear Finance Holding, Inc 
Delaware
      Entergy Nuclear Finance, LLC 
Delaware
   Entergy Nuclear Texas Holdings, Inc. 
Delaware
   Entergy Global Trading Holdings, LTD 
Cayman Islands
      Entergy Nuclear Power Marketing, LLC 
Delaware
** **********