UNITED STATES OF AMERICA
                                
          BEFORE THE SECURITIES AND EXCHANGE COMMISSION
                                
                        WASHINGTON, D.C.
                                


* * * * * * * * * * * * * * * * *
In the Matter of                *
                                *
ENTERGY CORPORATION             *        CERTIFICATE
ENTERGY ENTERPRISES, INC.       *        PURSUANT TO RULE 24
                                *
File No. 70-7851                *
File No. 70-7947                *
File No. 70-8002                *
File No. 70-8010                *
File No. 70-8105                *
                                *
(Public Utility Holding Company *
Act of 1935)                    *
* * * * * * * * * * * * * * * * *


     Pursuant to Rule 24 promulgated by the Securities and

Exchange Commission (SEC) under the Public Utility Holding

Company Act of 1935, as amended (Act), modified by the

application(s) - declaration(s), as amended, in the above

referenced files and the related orders dated July 25, 1991,

December 14, 1992(2), December 28, 1992 and July 8, 1993,

respectively, this is to certify that the following transactions

were carried out during the three (3) months ended September 30,

1994 by Entergy Enterprises, Inc. (formerly Electec, Inc.)

pursuant to the authorization of the SEC.

Programs Authorized

     Pursuant to the Orders, Entergy Enterprises, Inc.

(Enterprises) was authorized during the quarter ended September

30, 1994 to (a) conduct preliminary development activities with

respect to various investment opportunities for the Entergy

System,  (b) market management, operating, technical, training

and other expertise and intellectual properties developed by

System companies to non-affiliates, (c) render various consulting

services to certain affiliated companies in connection with

investments in Argentina, (d) be responsible for marketing the

expertise of Entergy Power, Inc. (EPI) gained through its bulk

power business, (e) provide certain management and support

services to associate companies excluding those which are

affiliated retail electric companies, exempt wholesale

generators, or foreign utility companies, and (f) develop and

field test a proposed telecommunications system for advanced

energy management and other utility applications.

     During the quarter, Enterprises participated in the

following:

I.  Preliminary Development Activities

     Enterprises has been engaged in preliminary development

activities relating to investigating sites, research, contract

drafting and negotiations, acquiring options or rights,

partnership selection and other activities necessary to identify

and analyze investment opportunities for Entergy Corporation

(Entergy).  These development activities include domestic and

international opportunities.

     During the quarter, Enterprises expended $1,139,697 for

preliminary development activities associated with potential

investments that would qualify as "exempt wholesale generators"

under Section 32(a) of the Act.  In addition, Enterprises

expended $237,726 for preliminary development activities

associated with potential investments that would qualify as

"foreign utility companies" under Section 33 of the Act.

Enterprises also expended $35,305 for preliminary development

activities associated with potential investments that would

qualify as "nonutility business."  Finally, Enterprises expended

$403,420 and $140,436 for preliminary development activities

associated with demand side management activities and non-exempt

domestic wholesale generating and transmission facilities,

respectively.

II.  Management Services Provided to Associate Companies

     Enterprises provided certain management and support services

to its associate companies, EPI, Entergy S.A., Entergy Argentina

S.A. and Entergy Systems and Service, Inc. (Entergy SASI).  In

regard to EPI, these services included marketing of EPI capacity

and energy to other utilities at wholesale, preparation of

contracts and regulatory filings, oversight of plant operations

and maintenance by plant operators, and procurement of

transmission services.  In regard to Entergy S.A., Entergy

Argentina S.A. and Entergy SASI, these services were related to

management oversight.

III.  Consulting Activities with Non-Associate Companies

     Enterprises, under contract with Louisiana Hydroelectric

Ltd. Partnership, continues to provide an array of technical

services/support for a hydro electric transmission line project.

Certain Entergy Services, Inc. personnel are providing the

services.

IV.  First Pacific Networks, Inc. Transactions

     A.  Description of Progress in Development and Testing of

CCLM/AFS

     During the third quarter of 1994, Enterprises and First

Pacific Networks, Inc. (FPN) continued the development and

modification of FPN's PX System in order to create a Customer

Controlled Load Management/Automated Feedback System (CCLM/AFS)

for advanced energy management and other utility applications.

During this period, the testing of the system revealed a

potential problem with the in-house communications protocol.  A

decision has been made to replace the existing proprietary in-

home communications protocol with a more open system.  This is

requiring some hardware and software changeouts and/or upgrades

to both the in-home network and the Intelligent Utility Units.

All changeouts and upgrades should be completed during the fourth

quarter of 1994 and the first quarter of 1995.  Further testing

will continue after these changes are made.

     B.  Costs and Revenues Re:  CCLM/AFS

     Total costs incurred by Enterprises in connection with the

development, field testing and marketing of CCLM/AFS during the

three month period ending September 30, 1994 were $286,525.

     Total costs incurred by FPN and billed for 1993 and 1994 in

connection with the development, field testing and marketing of

CCLM/AFS were $1,173,432.  No billings have been received from

FPN for product development since April 1993 and for field

testing since July 1994.

     Enterprises received $350,000 from Sprint in connection with

the CCLM/AFS product.  In exchange for this fee, Sprint and

Southern Company are allowed to obtain information from the field

testing of the CCLM/AFS product.

V.  Financing, Amortization and Financial Statements

     During the three months ended September 30, 1994:

     A.  Enterprises incurred amortization expenses relating to

the FPN license in the amount of $154,674 and to the organization

of Entergy SASI in the amount of $6,307.

     B.  Enterprises' unaudited unconsolidated Balance Sheet and

unconsolidated Income Statement for the nine month period ended

September 30, 1994 are included as Exhibit 1.





     IN WITNESS WHEREOF, the undersigned companies have caused

this certificate to be executed on this 14th day of November,

1994.



ENTERGY CORPORATION





By:  /s/Gerald D. McInvale
     Gerald D. McInvale
     Chief Financial Officer


ENTERGY ENTERPRISES, INC.




By:  /s/Terry L. Ogletree
     Terry L. Ogletree
     Executive Vice President



                                           
                                           
                                           Exhibit 1
                                           Page 1 of 3
              
              ENTERGY ENTERPRISES, INC.
            UNCONSOLIDATED BALANCE SHEET
              AS OF SEPTEMBER 30, 1994
                    (UNAUDITED)
                                                            
                ASSETS                                  
                                                            
  PROPERTY                                                   
  Furniture and Equipment              $  1,096,682.02
  Intangible Assets                          81,991.69           
                                       ---------------
       Total Property                     1,178,673.71
                                       ---------------                      
                                       
  INVESTMENTS                                                
  Investment in FPN                       9,531,240.00
  Investment in Entergy SASI, Inc.       13,500,000.00
  Earnings from Entergy SASI, Inc.      (12,344,972.45)
  Special Deposits                           30,000.00           
                                       ---------------
                                         10,716,267.55
                                       ---------------                      
  CURRENT & ACCRUED ASSETS                                   
  Cash                                      243,445.63           
  Working Funds/Travel Advances             130,848.59           
  Temporary Cash Investments              3,153,277.98
  Accounts Receivable                        11,500.29           
  Accounts Receivable - Associated          823,133.31           
     Companies
  Accrued Interest                           10,776.35           
                                        --------------
       Total Current and Accrued Assets   4,372,982.15
                                        --------------                     
                                        
  DEFERRED DEBITS                                            
  Investments in Active Development         831,042.46           
  Reserve for Investments in Active        (615,993.02)           
     Development                                    
  FPN License (Net of Amortization)       2,399,927.85
  Accumulated Deferred Income Tax-        2,762,304.60           
     Fed & State                                    
  Miscellaneous Deferred Debits           1,074,802.83
                                        --------------
       Total Deferred Debits              6,452,084.72
                                        --------------                    
            Total Assets                $22,720,008.13
                                        ==============                    
                                                            
These are interim financial statements prepared without notes.
                               
                                                            


                                           Exhibit 1
                                           Page 2 of 3
              
              ENTERGY ENTERPRISES, INC.
            UNCONSOLIDATED BALANCE SHEET
              AS OF SEPTEMBER 30, 1994
                    (UNAUDITED)
                                                            
                                                            
                                                            
                CAPITAL                                     
                                                            
  Common Stock                        $ 51,550,000.00
  Retained Earnings                    (26,733,859.10)
                                      ---------------
       Total Capital                    24,816,140.90
                                      ---------------                      
                                      
              LIABILITIES                                   
                                                            
  CURRENT & ACCRUED LIABILITIES                              
  Accounts Payable                         498,794.20           
  Accounts Payable to Associated           410,009.46           
     Companies
  Taxes Accrued                         (5,429,262.25)
  Tax Collections Payable                    7,534.81           
  Miscellaneous Current & Accrued          766,410.90           
     Liabilities                      ---------------
       Total Current & Accrued          (3,746,512.88)           
          Liabilities                 ---------------                
                                                            
           DEFERRED CREDITS                                 
                                                            
  Long-Term Incentive Compensation       1,650,380.11
  Other Deferred Credits                         0.00           
                                      ---------------
       Total Deferred Credits            1,650,380.11
                                      ---------------                      
       Total Liabilities                (2,096,132.77)
                                      ---------------                      
        Total Capital & Liabilities   $ 22,720,008.13           
                                      ===============

These are interim financial statements prepared without notes.    
                               
                                                            
                                                            

                                           Exhibit 1
                                           Page 3 of 3
              
                    ENTERGY ENTERPRISES, INC.
                 UNCONSOLIDATED INCOME STATEMENT
              NINE MONTHS ENDED SEPTEMBER 30, 1994
                         (UNAUDITED)
                                                            
                                                            
                REVENUE                                     
                                                            
  Services Rendered Non-Associates    $   111,787.15           
  Services Rendered Associates          1,292,950.78
  Equity in Earnings of Subsidiaries   (6,985,270.60)
  Interest Income                          66,377.67           
  Miscellaneous Income                    898,164.19           
                                      --------------
       Total Revenue                   (4,615,990.81)
                                      --------------                      
                                      
               EXPENSES                                     
                                                            
  Salaries, Wages and Benefits          5,047,515.56
  Outside Services                      2,921,270.90
  Rent                                    291,732.35           
  Administrative and General            1,197,725.53
  Active Development Reserve              615,993.02           
  Insurance                                30,181.20           
  Directors' Fees and Expenses             31,106.00           
                                      --------------
       Total Administrative and        10,135,524.56           
          General Expense             --------------                  
                                                            
  Taxes Other Than Income                 (10,886.24)           
  Depreciation and Amortization           280,504.73           
  Amortization of SASI Organization        18,920.42           
    Costs
  Amortization of FPN Organization        669,551.10           
    Costs
  Miscellaneous Expenses                   33,977.14           
                                      --------------
       Total Expenses                  11,127,591.71
                                      --------------                      
  Interest Expense                              0.00           
                                     ---------------                       
  Income (Loss) Before Income Taxes   (15,743,582.52)
  Income Taxes - Federal (Benefit)     (3,011,621.35)
  Income Taxes - State (Benefit)         (748,228.90)
  Provision for Deferred Income          (134,413.70)           
    Taxes - Federal                                
  Provision for Deferred Income                 0.00           
    Taxes - State
                                     ---------------                       
  Net Income (Loss)                  $(11,849,318.57)
                                     ===============                       
                                                            
These are interim financial statements prepared without notes.  
                               

 

This website contains, and has materials that contain, forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. The words "expected", "will" and similar expressions are intended to identify forward-looking statements. Entergy's expectations regarding any specific matter is only its forecast regarding the matter. A forecast may be substantially different from actual results, which are effected by various factors that are in Entergy's Annual Report on Form 10-K and Quarterly Reports on Form 10-Q and Current Reports on Form 8-K.