SECURITIES AND EXCHANGE COMMISSION
                                
                     Washington, D.C.  20549
                                
                            FORM 8-K
                                
                         CURRENT REPORT
                                
             Pursuant to Section 13 or 15(d) of the
                 Securities Exchange Act of 1934
                                
                                
  Date of Report (Date earliest event reported) December 9,1994
                                
                                
Commission   Registrant, State of Incorporation,     I.R.S. Employer
File Number  Address and Telephone Number            Identification No.

1-11299      ENTERGY CORPORATION                     13-5550175
             (a Delaware corporation)
             225 Baronne Street
             New Orleans, Louisiana  70112
             Telephone (504) 529-5262
             
1-2703       GULF STATES UTILITIES COMPANY           74-0662730
             (a Texas corporation)
             350 Pine Street
             Beaumont, Texas  77701
             Telephone (409) 838-6631
             
1-8474       LOUISIANA POWER & LIGHT COMPANY         72-0245590
             (a Louisiana corporation)
             639 Loyola Avenue
             New Orleans, Louisiana 70112
             Telephone (504) 569-4000
             
0-5807       NEW ORLEANS PUBLIC SERVICE INC.         72-0273040
             (a Louisiana corporation)
             639 Loyola Avenue
             New Orleans, Louisiana  70112
             Telephone (504) 569-4000
             
                                
                                



Form 8-K                                                   Page 1
December 9, 1994


Item 5.   Other Materially Important Events

          Entergy Corporation, GSU, LP&L and NOPSI

          As previously reported in the Form 10-Q for the
Quarterly Period Ended September 30, 1994, a recent Louisiana
Supreme Court decision held, among other things, that the
Louisiana legislature's suspension of certain state sales and use
tax exemptions had the additional effect of suspending exemptions
from local sales and use taxes.  The Louisiana Supreme Court has
granted an application for rehearing of this issue, and its
decision is therefore not yet final.  Neither Entergy nor any of
its subsidiaries operating in Louisiana (principally Louisiana
Power & Light Company ("LP&L), New Orleans Public Service Inc.
("NOPSI") and Gulf States Utilities Company ("GSU")) is a party
to the case.  However, Entergy has filed an amicus curiae brief
in the case asking the Louisiana Supreme Court to reverse its
decision.  Oral argument in the case has been set for January 20,
1995.

          If the Louisiana Supreme Court does not reverse its
decision in the case, the effect could be that certain sales of
electricity and gas, fuels and other items used to generate
electricity in Louisiana by LP&L, NOPSI and GSU could be subject
to local sales and use taxes.  Retroactive application of the
obligation to collect these taxes could result in an aggregate
liability for back taxes on the part of the Entergy system
companies estimated to be approximately $110 million per year,
for up to four years.  The annual liability of LP&L, NOPSI and
GSU, respectively, is estimated to be approximately $60 million,
$20 million and $30 million.

          Each of the affected Entergy companies believes that
such taxes (if any) assessed against it, including
uncollected taxes for prior years, will be recoverable from
customers.  While a full recovery of all such taxes cannot be
assured, the affected Entergy companies will seek to collect any
such taxes from their respective customers.

Entergy Corporation and GSU

          As previously reported in the Form 10-Q for the
Quarterly Period Ended September 30, 1994, various cities in
GSU's Texas retail service territory adopted ordinances directing
GSU to reduce its Texas retail base rates by $45.9 million and
GSU appealed the cities' ordinances to the Texas Public Utilities
Commission ("PUCT").  On November 14, 1994, those cities that
intervened in the PUCT appeal filed testimony with the PUCT
supporting a $105.4 million base rate reduction in lieu of the
previously proposed $45.9 million reduction.  On November 21,
1994, the PUCT staff filed testimony that supported a $38.2
million base rate reduction.  GSU has filed information with the
PUCT that it believes supports the current level of rates.
Hearings are currently ongoing.




Form 8-K                                                   Page 2
December 9, 1994



                            SIGNATURE
                                
                                
          Pursuant to the requirements of the Securities Exchange
Act 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned hereunto duly authorized.

                                 Entergy Corporation
                                 
                                 
                                 
                                 By:      /s/ Lee W. Randall
                                             Lee W. Randall
                                           Vice President and
                                        Chief Accounting Officer
                                 
                                 Gulf States Utilities Company
                                 Louisiana Power & Light Company
                                 New Orleans Public Service Inc.
                                 
                                 
                                 
                                 By:       /s/ Lee W. Randall
                                             Lee W. Randall
                                    Vice President, Chief Accounting
                                     Officer and Assistant Secretary
                                 
Dated:  December 9, 1994         


 

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.