UNITED STATES OF AMERICA

          BEFORE THE SECURITIES AND EXCHANGE COMMISSION

                        WASHINGTON, D.C.


         In the Matter of

        ENTERGY CORPORATION               CERTIFICATE
                                          PURSUANT TO
         File No. 70-8839                   RULE 24

  (Public Utility Holding Company
           Act of 1935)



           This  is  to  certify, pursuant to Rule 24  under  the
Public Utility Holding Company Act of 1935, as amended, that  for
the  quarter ended March 31, 2001, the transaction updated below,
proposed  by  Entergy Corporation ("Company") in the Application-
Declaration on Form U-1, as amended, in the above referenced File
("Application-Declaration"), has been carried out  in  accordance
with   the   terms  and  conditions  of,  and  for  the  purposes
represented  by the Application-Declaration and pursuant  to  the
Order  of the Securities and Exchange Commission dated March  25,
1997 (Release No. 35-26693) with respect thereto.

           Entergy  did not issue any new shares of common  stock
under  the Dividend Reinvestment and Stock Purchase Plan for  the
quarter ended March 31, 2001.

          IN WITNESS WHEREOF, the Company has caused this
certificate to be executed this 25th day of May, 2001.

                                       ENTERGY CORPORATION


                                 By:     /s/ Steven C. McNeal
                                           Steven C. McNeal
                                          Vice President and
                                               Treasurer