Exhibit 24





DATE:     March 2, 1998

TO:       Louis E. Buck, Jr.
          Laurence M. Hamric

FROM:     Edwin Lupberger, et. al.

SUBJECT:  Power of Attorney; 1997 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, 1997 pursuant to Section  13  or  15(d)  of  the
Securities Exchange Act of 1934.

The  Company  and  the  undersigned, in  their  respective  capacities  as
directors and/or officers of said Company as specified in Attachment I, do
each  hereby make, constitute and appoint Louis E. Buck, Jr. and  Laurence
M.  Hamric,  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/ Edwin Lupberger
 Edwin Lupberger
 Chairman of the Board, President
 Chief Executive Officer and
 Principal Financial Officer

<PAGE>

   /s/ W. Frank Blount                    /s/ John A. Cooper, Jr.
     W. Frank Blount                        John A. Cooper, Jr.
                                                     
                                                     
                                                     
                                                     
  /s/ Lucie J. Fjeldstad                   /s/ Norman C. Francis
    Lucie J. Fjeldstad                       Norman C. Francis
                                                     
                                                     
                                                     
                                                     
   /s/ Robert v.d. Luft                     /s/ Edwin Lupberger
     Robert v.d. Luft                         Edwin Lupberger
                                                     
                                                     
                                                     
                                                     
  /s/ Kinnaird R. McKee                     /s/ Paul W. Murrill
    Kinnaird R. McKee                         Paul W. Murrill
                                                     
                                                     
                                                     
                                                     
   /s/ James R. Nichols                     /s/ Eugene H. Owen
     James R. Nichols                         Eugene H. Owen
                                                     
                                                     
                                                     
                                                     
 /s/ John N. Palmer, Sr.                    /s/ Robert D. Pugh
   John N. Palmer, Sr.                        Robert D. Pugh
                                                     
                                                     
                                                     
                                                     
/s/ Bismark A. Steinhagen                 /s/ Wm. Clifford Smith
  Bismark A. Steinhagen                     Wm. Clifford Smith
                                                     


<PAGE>

Entergy Corporation

Chairman  of  the  Board,  Chief  Executive Officer,  Principal  Financial
Officer  and Director (principal executive officer and principal financial
officer) - Edwin Lupberger

Directors  -  W.  Frank Blount, John A. Cooper, Jr., Lucie  J.  Fjeldstad,
Norman  C.  Francis, Robert v.d. Luft, Kinnaird R. McKee, Edwin Lupberger,
Paul  W.  Murrill, James R. Nichols, Eugene H. Owen, John N. Palmer,  Sr.,
Robert D. Pugh, Wm. Clifford Smith, Bismark A. Steinhagen.


<PAGE>

DATE:     March 2, 1998

TO:       Louis E. Buck, Jr.
          Laurence M. Hamric

FROM:     Edwin Lupberger, et. al.

SUBJECT:  Power of Attorney; 1997 Form 10-K


Entergy  Arkansas,  Inc.,  Entergy Gulf States, Inc.,  Entergy  Louisiana,
Inc.,  Entergy Mississippi, Inc., Entergy New Orleans, Inc., System Energy
Resources, Inc., and Entergy London Investments plc (collectively referred
to  herein  as  the Companies) will file with the Securities and  Exchange
Commission their respective Annual Reports on Form 10-K for the year ended
December  31,  1997  pursuant to Section 13 or  15(d)  of  the  Securities
Exchange Act of 1934.

The  Companies  and  the  undersigned, in their respective  capacities  as
directors and/or officers of said Companies as specified in Attachment  I,
do  each hereby make, constitute and appoint Louis E. Buck and Laurence M.
Hamric, 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.
Entergy Gulf States, Inc.
Entergy Louisiana, Inc.
Entergy Mississippi, Inc.
Entergy New Orleans, Inc.
System Energy Resources, Inc.
Entergy London Investments plc

By: /s/ Edwin Lupberger
       Edwin Lupberger
       Chairman of the Board
       Chief Executive Officer and
       Principal Financial Officer

                                     
<PAGE>
 /s/ Michael B. Bemis                           
   Michael B. Bemis                             
                                                
                                                
                                                
                                                
 /s/ John J. Cordaro                  /s/ Karen R. Johnson
   John J. Cordaro                      Karen R. Johnson
                                                
                                                
                                                
                                                
/s/ Frank F. Gallaher                 /s/ Donald C. Hintz
  Frank F. Gallaher                     Donald C. Hintz
                                                
                                                
                                                
                                                
 /s/ Jerry D. Jackson                  /s/ R. Drake Keith
   Jerry D. Jackson                      R. Drake Keith
                                                
                                                
                                                
                                                
 /s/ Edwin Lupberger                  /s/ Jerry L. Maulden
   Edwin Lupberger                      Jerry L. Maulden
                                                
                                                
                                                
/s/ Donald E. Meiners                 /s/ Daniel F. Packer
  Donald E. Meiners                     Daniel F. Packer
                                                

<PAGE>

Entergy Arkansas, Inc.

Chairman  of  the  Board,  Chief  Executive Officer,  Principal  Financial
Officer  and Director (principal executive officer and principal financial
officer) - Edwin Lupberger

Directors -Frank F. Gallaher, Donald C. Hintz, Jerry D. Jackson, R.  Drake
Keith, Edwin Lupberger, Jerry L. Maulden.

Entergy Gulf States, Inc.

Chairman  of  the  Board,  Chief  Executive Officer,  Principal  Financial
Officer  and Director (principal executive officer and principal financial
officer) - Edwin Lupberger

Directors - John J. Cordaro, Frank F. Gallaher, Donald C. Hintz, Jerry  D.
Jackson, Karen R. Johnson, Edwin Lupberger, Jerry L. Maulden.

Entergy Louisiana, Inc.

Chairman  of  the  Board,  Chief  Executive Officer,  Principal  Financial
Officer  and Director (principal executive officer and principal financial
officer) - Edwin Lupberger

Directors - Frank F. Gallaher, John J. Cordaro, Donald C. Hintz, Jerry  D.
Jackson, Edwin Lupberger, Jerry L. Maulden.

Entergy Mississippi, Inc.

Chairman  of  the  Board,  Chief  Executive Officer,  Principal  Financial
Officer  and Director (principal executive officer and principal financial
officer) - Edwin Lupberger

Directors  -Frank  F. Gallaher, Donald C. Hintz, Jerry D.  Jackson,  Edwin
Lupberger, Jerry L. Maulden, Donald E. Meiners.

Entergy New Orleans, Inc.

Chairman  of  the  Board,  Chief  Executive Officer,  Principal  Financial
Officer  and Director (principal executive officer and principal financial
officer) - Edwin Lupberger

Directors - Jerry D. Jackson, Edwin Lupberger, Jerry L. Maulden, Daniel F.
Packer.

System Energy Resources, Inc.

President,  Chief  Executive  Officer,  Principal  Financial  Officer  and
Director (principal executive officer) - Donald C. Hintz

Chairman of the Board and Principal Financial Officer (principal financial
officer) - Edwin Lupberger

Directors - Donald C. Hintz, Edwin Lupberger, Jerry L. Maulden.

Entergy London Investments plc

Chairman  of  the  Board,  Chief  Executive Officer,  Principal  Financial
Officer  and Director (principal executive officer and principal financial
officer) - Edwin Lupberger

Directors - Michael B. Bemis, Edwin Lupberger