Exhibit 10(a)71

               SUPPLEMENTAL RETIREMENT PLAN OF
            ENTERGY CORPORATION AND SUBSIDIARIES
     (As Amended and Restated Effective January 1, 2000)

                  Certificate of Amendment

                       Amendment No. 1

     THIS INSTRUMENT, executed and made effective this 28th
day of December, 2001, ("Effective Date") constitutes the
First Amendment of the Supplemental Retirement Plan of
Entergy Corporation and Subsidiaries, as amended and
restated effective January 1, 2000 (the "Plan").

     All capitalized terms used in this document shall have
the meanings assigned to them in the Plan unless otherwise
defined in this document.

     Pursuant to Section 9.01 of the Plan, the Personnel
Committee, as authorized by the Board of Directors, does
hereby amend the Plan as follows:

     1. Current Sections 1.31, 1.32 and 1.33 are
        renumbered 1.32, 1.33 and 1.34, respectively, and a
        new Section 1.31 is added to the Plan to read as
        follows:

1.31 "System Management Participant" shall mean a
     Participant who is currently, or was immediately prior
     to the commencement of a Change in Control Period, at
     one of the System Management Levels set forth in
     Section 1.30.

     2. Section  4.08 of the Plan is amended in its entirety to
        read as follows:

4.08  (a) In lieu of the monthly benefits payable under
          Sections 4.02 and 4.07, a Participant who, at the
          time of his Retirement from Service (on or after his
          Early Retirement Date) or Qualifying Event, is a
          System Management Participant (or is treated as a
          System Management Participant in accordance with
          Section 1.31), may elect, subject to the terms and
          conditions set forth in this Section 4.08(a) and
          Section 4.08(c), an optional single-sum payment.
          The optional single-sum payment amount shall be
          equal to the present value of the System Management
          Participant's Plan benefit determined under (1)
          Section 4.02 as of the date of his Retirement from
          Service or (2) Section 7.03 as of the date of his
          Qualifying Event, if applicable.  Present value
          shall be computed using the same interest and
          mortality assumptions used in the Entergy
          Corporation Retirement Plan for Non-Bargaining
          Employees for computing the present value of
          benefits (for purposes of the involuntary cash-out
          rules) as of the time such single-sum amount is to
          be computed.  Under this optional form of benefit
          payment, no further benefit payments of any kind
          shall be made under the Plan to the Participant, the
          Participant's legal spouse, or any other person on
          behalf of the Participant.

     (b)  A System Management Participant who is
          eligible for an optional single-sum payment in
          accordance with Section 4.08(a), and who is eligible to
          participate in and has elected to participate in the
          Executive Deferred Compensation Plan of Entergy
          Corporation and Subsidiaries ("EDCP") may elect, in
          accordance with Section 4.08(c), to convert the entire
          amount of the present value of the Participant's Plan
          benefit, determined in accordance with Section 4.08(a),
          to an equivalent credited balance under the EDCP, in
          which case no further benefit payments of any kind
          shall be due, or made under the Plan, to the
          Participant, the Participant's legal spouse, or any
          other person on behalf of the Participant.  Any
          election to convert Plan benefits under this Section
          4.08(b) shall be effective as to the entire value of
          such Plan benefits at the time of conversion.

     (c)  A System Management Participant's
          election of the single-sum payment in accordance
          with Section 4.08(a) and a System Management
          Participant's conversion election in accordance with
          Section 4.08(b), if applicable, shall be subject to
          the following:

          (1)  Each such election must be made at least 6 months prior
               to the earlier of (i) Retirement from Service or (ii)
               the earliest Income Commencement Date under Section
               7.03(a) or (b), as applicable, following a Qualifying
               Event, and in such form as the Administrator (or its
               delegate) may require;

          (2)  Any failure by the Participant to make an affirmative
               written election hereunder on or before the deadline
               established in subsection (1) above shall constitute a
               waiver both of any right to elect the single-sum form of
               benefit and the right to convert Plan benefits in accordance
               with Section 4.08(b), in which case the terms of Sections
               4.02 and 4.07 shall govern to the extent applicable;

          (3)  The Participant may cancel his election for the single-
               sum form of benefit or conversion of Plan benefits, if
               applicable, at any time prior to the deadline for making
               such elections as described in subsection (1), after which
               date any such election(s) shall become irrevocable; and

          (4)  An eligible Participant's election shall be subject to
               the written consent of the Employer.

     3. Section 7.03 of the Plan is amended by adding a
        new subsection (c) at the end of that Section to
        read as follows:

     (c)  If a Participant described in subsection 7.03(a)
          or (b) is a System Management Participant (or is
          treated as a System Management Participant in
          accordance with Section 1.31) at the time of such
          Qualifying Event, then at the System Management
          Participant's earliest Income Commencement Date, as
          described in subsection 7.03(a) and (b),
          respectively, the entire amount of the present value
          (as computed in accordance with Section 4.08(a)) of
          the System Management Participant's Plan benefit,
          determined in accordance with this Section 7.03,
          shall be converted to an equivalent credited balance
          under the EDCP if the System Management Participant
          has a conversion election in effect that satisfies
          the requirements of Section 4.08(c), in which case
          no further benefit payments of any kind shall be
          due, or made under the Plan, to the Participant, the
          Participant's legal spouse, or any other person on
          behalf of the Participant.

     4. Section 9.01 of the Plan is hereby restated in its
        entirety to read as follows:

9.01 General.  The Personnel Committee of the Board of
     Directors shall have the right, in its absolute
     discretion, at any time and from time to time, to
     modify or amend, in whole or in part, any or all of the
     provisions of this Plan, or suspend or terminate it
     entirely, subject to the provisions of Section 9.02
     hereof.  The provisions of this Article IX shall
     survive a termination of the Plan unless such
     termination is agreed to by the Participants.

     5. Section 9.02(d) of the Plan is amended and restated as
        follows:

     (d)  Unless agreed to in writing and signed by the affected
          System Management Participant and by the Plan Administrator,
          no provision of this Plan may be modified, waived or
          discharged before the earlier of: (i) the expiration of the
          two-year period commencing on the date of a Potential Change
          in Control, or (ii) the date on which the Change in Control
          event contemplated by the Potential Change in Control is
          terminated.


IN WITNESS WHEREOF, the Personnel Committee has caused this
First Amendment to the Supplemental Retirement Plan of
Entergy Corporation and Subsidiaries to be executed by its
duly authorized representative on the day, month, and year
above set forth.

                         PERSONNEL COMMITTEE
                         through the undersigned duly
                         authorized representative

                         __________________________
                         WILLIAM E. MADISON
                         Senior Vice-President,
                         Human Resources and Administration
                         for Entergy Services, Inc.