|                                                                        |          |          |          | Exhibit 12(b)
|----------------------------------------------------------------------- | -------- | -------- | -------- | -------------
|                                                                        |          |          |          |              
|Entergy Gulf States, Inc.                                               |          |         
|Computation of Ratios of Earnings to Fixed Charges and                  |          |         
|Ratios of Earnings to Combined Fixed Charges and Preferred Dividends    |          |         
|                                                                        |          |          |          |              
|                                                                        |          |          |          |              
|                                                                        |          |          |          |              
|                                                                        | 1999     | 2000     | 2001     | 2002         
|                                                                        |          |          |          |              
|Fixed charges, as defined:                                              |          |          |          |              
|Total Interest charges                                                  | $153,034 | $158,949 | $174,368 | $144,840     
|Interest applicable to rentals                                          | 16,451   | 18,307   | 18,520   | 16,483       
|                                                                        |          |          |          |              
|Total fixed charges, as defined                                         | 169,485  | 177,256  | 192,888  | 161,323      
|                                                                        |          |          |          |              
|Preferred dividends, as defined (a)                                     | 29,355   | 15,742   | 13,017   | 6,190        
|                                                                        |          |          |          |              
|Combined fixed charges and preferred dividends, as defined              | $198,840 | $192,998 | $205,905 | $167,513     
|                                                                        |          |          |          |              
|Earnings as defined:                                                    |          |          |          |              
|                                                                        |          |          |          |              
|Income (loss) from continuing operations before extraordinary items and |          |          |          |              
|the cumulative effect of accounting changes                             | $125,000 | $180,343 | $179,444 | $174,078     
|Add:                                                                    |          |          |          |              
|Income Taxes                                                            | 75,165   | 103,603  | 82,038   | 65,997       
|Fixed charges as above                                                  | 169,485  | 177,256  | 192,888  | 161,323      
|                                                                        |          |          |          |              
|Total earnings, as defined (b)                                          | $369,650 | $461,202 | $454,370 | $401,398     
|                                                                        |          |          |          |              
|Ratio of earnings to fixed charges, as defined                          | 2.18     | 2.60     | 2.36     | 2.49         
|                                                                        |          |          |          |              
|Ratio of earnings to combined fixed charges and                         |          |          |          |              
|preferred dividends, as defined                                         | 1.86     | 2.39     | 2.21     | 2.40         
|                                                                        |          |          |          |              

___________________

(a) "Preferred dividends," as defined by SEC regulation S-K, are computed by dividing the preferred dividend requirement by one hundred percent (100%) minus the income tax rate.