Exhibit 24





March 8, 2004



|TO: | Nathan E. Langston               
|--- | ---------------------------------
|    | John M. Adams, Jr.               
|    |                                  
|Re: | Power of Attorney; 2003 Form 10-K

Entergy Corporation, referred to herein as the Company, will file with the Securities and Exchange Commission its Annual Report on Form 10-K for the year ended December 31, 2003 pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.

The Company and the undersigned persons, in their respective capacities as directors and/or officers of the Company, as specified in Attachment I, do each hereby make, constitute and appoint Nathan Langston and John M. Adams, Jr. and each of them, their true and lawful Attorneys (with full power of substitution) for each of the undersigned and in his or her name, place and stead to sign and cause to be filed with the Securities and Exchange Commission the aforementioned Annual Report on Form 10-K and any amendments thereto.



|Yours very truly,                                                          
|---------------------------------------------------------------------------
|                                                                           
|ENTERGY CORPORATION                                                        
|                                                                           
|                                                                           
|                                                                           
|By: /s/ J. Wayne Leonard Wayne Leonard
Chief Executive Officer
and Director











|/s/ Maureen S. Bateman                               |  | /s/ W. Frank Blount            
|---------------------------------------------------- |  | -------------------------------
|Maureen S. Bateman                                   |  | W. Frank Blount                
|Director                                             |  | Director                       
|                                                     |  |                                
|                                                     |  |                                
|/s/ George W. Davis                                  |  | /s/ Simon D. deBree            
|George W. Davis                                      |  | Simon D. deBree                
|Director                                             |  | Director                       
|                                                     |  |                                
|                                                     |  |                                
|/s/ Claiborne P. Deming                              |  | /s/ Alexis M. Herman           
|Claiborne P. Deming                                  |  | Alexis M. Herman               
|Director                                             |  | Director                       
|                                                     |  |                                
|                                                     |  |                                
|/s/ J. Wayne Leonard                                 |  | /s/ Robert v.d. Luft           
|J. Wayne Leonard                                     |  | Robert v. d. Luft              
|Chief Executive Officer
Director                     |  | Chairman of the Board 
Director
|                                                     |  |                                
|                                                     |  |                                
|/s/ Kathleen A. Murphy                               |  | /s/ Paul W. Murrill            
|Kathleen A. Murphy                                   |  | Paul W. Murrill                
|Director                                             |  | Director                       
|                                                     |  |                                
|                                                     |  |                                
|/s/ James R. Nichols                                 |  | /s/ William A. Percy, II       
|James R. Nichols                                     |  | William A. Percy, II           
|Director                                             |  | Director                       
|                                                     |  |                                
|                                                     |  |                                
|/s/ Dennis H. Reilley                                |  | /s/ Wm. Clifford Smith         
|Dennis H. Reilley                                    |  | Wm. Clifford Smith             
|Director                                             |  | Director                       
|                                                     |  |                                
|                                                     |  |                                
|/s/ Bismark A. Steinhagen                            |  | /s/ Steven V. Wilkinson        
|Bismark A. Steinhagen                                |  | Steven V. Wilkinson            
|Director                                             |  | Director                       
|                                                     |  |                                
|                                                     |  |                                
|/s/ Leo P. Denault                                   |  |                                
|Leo P. Denault                                       |  |                                
|Executive Vice President and Chief Financial Officer |  |                                
|                                                     |  |                                













ATTACHMENT I

Entergy Corporation

Chief Executive Officer and Director - J. Wayne Leonard (principal executive officer)
Executive Vice President and Chief Financial Officer - Leo P. Denault (principal financial officer)

Directors - Maureen S. Bateman, W. Frank Blount, George W. Davis, Simon D. deBree, Claiborne P. Deming, Alexis M. Herman, J. Wayne Leonard, Robert v.d. Luft, Kathleen A. Murphy, Paul W. Murrill, James R. Nichols, William A. Percy, II, Dennis H. Reilley, Wm. Clifford Smith, Bismark A. Steinhagen, Steven V. Wilkinson









March 8, 2004

|TO: | Nathan E. Langston               
|--- | ---------------------------------
|    | John M. Adams, Jr.               
|    |                                  
|Re: | Power of Attorney; 2003 Form 10-K

Entergy Arkansas, Inc., Entergy Gulf States, Inc., Entergy Louisiana, Inc., Entergy Mississippi, Inc., Entergy New Orleans, Inc., and System Energy Resources, Inc. (collectively referred to herein as the Companies) will each file with the Securities and Exchange Commission its Annual Report on Form 10-K for the year ended December 31, 2003 pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.

The Companies and the undersigned person, in their respective capacities as directors and/or officers of the Companies, as specified in Attachment I, do each hereby make, constitute and appoint Nathan Langston and John M. Adams, Jr. and each of them, their true and lawful Attorneys (with full power of substitution) for each of the undersigned and in his or her name, place and stead to sign and cause to be filed with the Securities and Exchange Commission the aforementioned Annual Report on Form 10-K and any amendments thereto.

Yours very truly,
ENTERGY ARKANSAS, INC. (hereinafter "EAI")
ENTERGY GULF STATES, INC. (hereinafter "EGSI")
ENTERGY LOUISIANA, INC. (hereinafter "ELI")
ENTERGY MISSISSIPPI, INC. (hereinafter "EMI")
ENTERGY NEW ORLEANS, INC. (hereinafter "ENOI")
SYSTEM ENERGY RESOURCES, INC. (hereinafter "SERI")

/s/ Hugh T. McDonald

/s/ E. Renae ConleyHUGH T. McDONALD
Chairman, President, and Chief Executive Officer of Entergy Arkansas, Inc.

E. RENAE CONLEY 
President and Chief Executive Officer - Louisiana of Entergy Gulf States, Inc. and Chairman, President and Chief Executive Officer of Entergy Louisiana, Inc./s/ Joseph F. Domino

/s/ Carolyn C. ShanksJOSEPH F. DOMINO
Chairman, President and Chief Executive Officer-Texas of Entergy Gulf States, Inc.

CAROLYN C. SHANKS 
Chairman, President, and Chief Executive Officer of Entergy Mississippi, Inc./s/ Daniel F. Packer

/s/ Gary J. TaylorDANIEL F. PACKER
Chairman, President, and Chief Executive Officer of Entergy New Orleans, Inc.

GARY J. TAYLOR
Chairman, President and Chief Executive Officer of System Energy Resources, Inc.




/s/ Joseph F. Domino

/s/ Carolyn C. ShanksJoseph F. Domino 
Director, Chairman of the Board, President and Chief Executive Officer-Texas of EGSI

Carolyn C. Shanks 
Director, Chairman of the Board, President and Chief Executive Officer of  EMI/s/ Donald C. Hintz

/s/ Hugh T. McDonaldDonald C. Hintz 
Director of EAI, EGSI, ELI, EMI, ENOI and SERI

Hugh T. McDonald 
Director, Chairman of the Board, President and Chief Executive Officer of EAI/s/ Richard J. Smith

/s/ Gary J. TaylorRichard J. Smith 
Director of EAI, EGSI, ELI, EMI & ENOI

Gary J. Taylor 
Director, Chairman of the Board, President and Chief Executive Officer of SERI/s/ Daniel F. Packer

/s/ Leo P. DenaultDaniel F. Packer 
Director, Chairman of the Board, President and Chief Executive Officer of ENOI

Leo P. Denault 
Director of EAI, EGSI, ELI, EMI, ENOI and SERI/s/ E. Renae Conley

/s/ Jay A. LewisE. Renae Conley
Director of ELI and EGSI, Chairman of the Board, President and Chief Executive Officer of ELI, President and Chief Executive Officer
- Louisiana of EGSI

Jay A. Lewis
Vice President and Chief Financial Officer, Operations of EAI, EGSI, ELI, EMI and ENOI/s/ Theodore BuntingTheodore Bunting
Vice President and Chief Financial Officer, Nuclear Operations of SERI




ATTACHMENT I

Entergy Arkansas, Inc.Chairman of the Board, President and Chief Executive Officer - Hugh T. McDonald (principal executive officer); Vice President and Chief Financial Officer, Operations
- Jay A. Lewis (principal financial officer). 
Directors - Hugh T. McDonald, Donald C. Hintz, Richard J. Smith and Leo P. DenaultEntergy Gulf States, Inc.Chairman of the Board, President and Chief Executive Officer- Texas - Joseph F. Domino (principal executive officer); President and Chief Executive Officer-Louisiana
- E. Renae Conley,  (principal executive officer), Vice President and Chief Financial Officer, Operations
- Jay A. Lewis (principal financial officer). 
Directors - Richard J. Smith, Joseph F. Domino, Donald C. Hintz, E. Renae Conley and Leo P. DenaultEntergy Louisiana, Inc.Chairman of the Board, President and Chief Executive Officer - E. Renae Conley (principal executive officer); Vice President and Chief Financial Officer, Operations
- Jay A. Lewis (principal financial officer).   
Directors - Donald C. Hintz, Richard J. Smith, E. Renae Conley and Leo P. DenaultEntergy Mississippi, Inc.Chairman of the Board, President and Chief Executive Officer - Carolyn C. Shanks (principal executive officer); Vice President and Chief Financial Officer, Operations
- Jay A. Lewis  (principal financial officer).  
Directors - Donald C. Hintz, Carolyn C. Shanks, Richard J. Smith and Leo P. DenaultEntergy New Orleans, Inc.Chairman of the Board, President and Chief Executive Officer - Daniel F. Packer (principal executive officer); Vice President and Chief Financial Officer, Operations
- Jay A. Lewis (principal financial officer). 
Directors - Donald C. Hintz, Daniel F. Packer, Richard J. Smith and Leo P. DenaultSystem Energy Resources, Inc.Chairman of the Board, President and Chief Executive Officer - Gary J. Taylor (principal executive officer); Vice President and Chief Financial Officer, Nuclear Operations
- Theodore H. Bunting (principal financial officer).  
Directors - Gary J. Taylor, Donald C. Hintz and Leo P. Denault