Exhibit 21
                                                                           
      The  seven registrants, Entergy Corporation, System Energy Resources,
Inc.,  Arkansas  Power  &  Light Company, Gulf  States  Utilities  Company,
Louisiana Power & Light Company, Mississippi Power & Light Company and  New
Orleans  Public  Service  Inc., and their active subsidiaries,  are  listed
below:

                                                 State or Other
                                                Jurisdiction of
                                                  Incorporation

       Entergy Corporation                            Delaware
       System Energy Resources, Inc. (a)              Arkansas
       Arkansas Power & Light Company (a)             Arkansas
       The Arklahoma Corporation (b)                  Arkansas
       Gulf States Utilities Company (a)              Texas
       Varibus Corporation (c)                        Texas
       GSG&T, Inc. (c)                                Texas
       Southern Gulf Railway Company (c)              Texas
       Prudential Oil & Gas, Inc.(c)                  Texas
       Louisiana Power & Light Company (a)            Louisiana
       Mississippi Power & Light Company (a)          Mississippi
       New Orleans Public Service Inc. (a)            Louisiana
       System Fuels, Inc.(d)                          Louisiana
       Entergy Services, Inc. (a)                     Delaware
       Entergy Power, Inc. (a)                        Delaware
       Entergy Operations, Inc. (a)                   Delaware
       Entergy Enterprises, Inc. (a)                  Louisiana
       Entergy S.A. (a)                               Argentina
       Entergy Argentina S.A. (a)                     Argentina
       Entergy Argentina S.A. Ltd. (a)                Cayman Islands
       Entergy Transener S.A. (a)                     Argentina
       Entergy Power Development Corporation (a)      Delaware
       Entergy Richmond Power Corporation (e)         Delaware
       Entergy Systems and Service, Inc. (f)          Delaware
       Entergy Pakistan LTD (e)                       Delaware
       Entergy Power Asia LTD (e)                     Cayman Islands
       Entergy Power Development International 
        Corporation (a)                               Delaware       
       Entergy Power Holding I, LTD (e)               Cayman Islands
       EP Edgel, Inc. (e)                             Delaware 
       Entergy Power CBA Holding II LTD (g)           Bermuda
       Generandes, Co (h)                             Cayman Islands
       Edgel S.A. (i)                                 Delaware
       EPG Cayman, Holding I (j)                      Cayman Islands
       EPG Cayman, Holding II (j)                     Cayman Islands
       Entergy Victoria LDC (k)                       Cayman Islands
       Entergy Power Holding LDC (l)                  Cayman Islands
       CitiPower Trust (m)                            Australia
       CitiPower Ltd. (n)                             Australia
       Entergy Power Edesur Holding LTD (o)           Bermuda
       Entergy Power Marketing Corporation (a)        Delaware
_______________________

(a)Entergy  Corporation  owns  all of the Common  Stock  of  System  Energy
   Resources,  Inc., Arkansas Power & Light Company, Gulf States  Utilities
   Company,  Louisiana  Power & Light Company, Mississippi  Power  &  Light
   Company,  New  Orleans  Public  Service Inc.,  Entergy  Services,  Inc.,
   Entergy  Power,  Inc.,  Entergy Operations, Inc.,  Entergy  Enterprises,
   Inc.,  Entergy, S.A., Entergy Argentina, S.A., Entergy Transener,  S.A.,
   Entergy Argentina S.A., Ltd., Entergy Power Development  Corporation,
   Entergy Power Development Corporation International, Entergy Power
   Marketing Corporation, and Entergy System and Services, Inc.

(b)Arkansas  Power  &  Light Company owns 34% of the Common  Stock  of  The
   Arklahoma Corporation.

(c)Gulf  States Utilities Company owns all of the Common Stock  of  Varibus
   Corporation, GSG&T, Inc., Southern Gulf Railway Company, and  Prudential
   Oil & Gas, Inc.

(d)The  capital stock of System Fuels, Inc. is owned in proportions of 35%,
   33%,  19% and 13% by Arkansas Power & Light Company, Louisiana  Power  &
   Light  Company, Mississippi Power & Light Company and New Orleans Public
   Service Inc., respectively.

(e)Entergy  Power Development Corporation owns all of the Common  Stock  of
   Entergy Richmond Power Corporation, Entergy Pakistan LTD, Entergy Power
   Asia LTD, Entergy Power Holding I, LTD, and EPG Edegel, Inc.

(f)Entergy  Enterprises,  Inc.  owns all of the  Common  Stock  of  Entergy
   Systems and Service, Inc.

(g)Entergy Power Holding I, LTD owns all of the Common Stock of Entergy
   Power CBA Holding II LTD.

(h)E P Edegel, Inc. owns all of the Common Stock of Generandes, Co.

(i)Generandes, Co. owns all of the Common Stock of Edegel S.A.

(j)Entergy Power Development International Corporation owns all of the 
   Common Stock of EPG Cayman Holding I and EPG Cayman Holding II.

(k)EPG Cayman Holding II and EPG Cayman Holding I own 99% and 1%, 
   respectively, of the Common Stock of Entergy Victoria LDC.

(l)EPG Cayman Holding II and Entergy Victoria LDC own 99% and 1%.,
   respectively, of the Common Stock of Entergy Victoria Holding LDC.

(m)Entergy Victoria LDC and Entergy Victoria Holding LDC own 99% and 1%,
   respectively, of the Common Stock of CitiPower Trust.

(n)Entergy Victoria LDC and Entergy Victoria Holding LDC own 99% and 1%,
   respectively, of the Common Stock of CitiPower Ltd.

(o)Entergy Argentina SA and Entergy Argentina S.A. Ltd. own all of the
   Common Stock of Entergy Power Edesur Holding LTD.