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 December 31,

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 December

31, 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 $3,321,901 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 $1,032,208 for preliminary development activities

associated with potential investments that would qualify as

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

Enterprises also expended $39,094 for preliminary development

activities associated with potential investments that would

qualify as "nonutility business."  Finally, Enterprises expended

$1,520,775 and $290,790 for preliminary development activities

associated with retail service 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., Entergy Systems and Service, Inc. (Entergy SASI), Entergy

Power Development Corporation (EPDC), Entergy Power Asia, Ltd.

(EPAL), and Entergy Pakistan, Ltd. (EPL).  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., Entergy SASI,

EPDC, EPAL, and EPL, 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 fourth 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 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 December 31, 1994 were $1,356,732.

     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 December 31, 1994:

     A.  Enterprises incurred amortization expenses relating to

the FPN license in the amount of $156,517 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 twelve month period ended

December 31, 1994 are included as Exhibit 1.




     IN WITNESS WHEREOF, the undersigned companies have caused

this certificate to be executed on this 13th day of February,

1995.



ENTERGY CORPORATION





By:  /s/ Gerald D. McInvale
     Gerald D. McInvale
     Senior Vice President and
     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 DECEMBER 31, 1994 (UNAUDITED)
                                                                 
                                                                 
                        ASSETS                                 
                                                                         
  PROPERTY                                                                
  Furniture and Equipment                                  $  1,102,393.79
  Intangible Assets                                              75,684.89
                                                           ---------------
       Total Property                                         1,178,078.68
                                                           ---------------
  INVESTMENTS                                                             
  Investment in FPN                                           6,688,705.35
  Investment in Entergy SASI, Inc.                           13,500,000.00
  Earnings from Entergy SASI, Inc.                          (16,246,947.23)
  Special Deposits                                               30,000.00
                                                            --------------
                                                              3,971,758.12
                                                            -------------- 
  CURRENT & ACCRUED ASSETS                                                
  Cash                                                        3,877,744.48
  Working Funds/Travel Advances                                  52,850.00
  Temporary Cash Investments                                          0.00
  Accounts Receivable                                            45,244.23
  Accounts Receivable - Associated Companies                  9,577,119.93
  Accrued Interest                                                    0.00
                                                            --------------
       Total Current and Accrued Assets                      13,552,958.64
                                                            --------------     
  DEFERRED DEBITS                                                         
  FPN License (Net of Amortization)                           2,243,410.80
  Accumulated Deferred Income Tax-Fed & State                 3,440,593.50
  Miscellaneous Deferred Debits                                       0.00
                                                            --------------
       Total Deferred Debits                                  5,684,004.30
                                                            --------------     
            Total Assets                                    $24,386,799.74
                                                            ==============
                                                                         
These are interim financial statements prepared without notes.  




                                                           Exhibit 1
                                                           Page 2 of 3

                         ENTERGY ENTERPRISES, INC.
                       UNCONSOLIDATED BALANCE SHEET
                    AS OF DECEMBER 31, 1994 (UNAUDITED)
                                                                         
                                                                         
                       CAPITAL                                           
                                                                         
  Common Stock                                            $  54,400,000.00
  Retained Earnings                                         (29,366,245.13)
  Retained Earnings - Unrealized Holding Losses              (2,842,534.65)
                                                          ----------------
       Total Capital                                         22,191,220.22
                                                          ----------------
                     LIABILITIES                                         
                                                                         
  CURRENT & ACCRUED LIABILITIES                                           
  Accounts Payable                                            1,433,794.27
  Accounts Payable to Associated Companies                      224,150.44
  Taxes Accrued                                              (2,896,487.28)
  Tax Collections Payable                                        86,986.81
  Miscellaneous Current & Accrued Liabilities                 1,313,294.63
                                                          ----------------
       Total Current & Accrued Liabilities                      161,738.87
                                                          ----------------     
                   DEFERRED CREDITS                                      
                                                                         
  Other Deferred Credits                                      2,033,840.65
                                                          ----------------
       Total Deferred Credits                                 2,033,840.65
                                                          ----------------     
       Total Liabilities                                      2,195,579.52
                                                          ----------------     
            Total Capital & Liabilities                   $  24,386,799.74
                                                          ================     
                                                                         
These are interim financial statements prepared without notes.
                                                                         
                                                                         
                                                           Exhibit 1
                                                           Page 3 of 3

                         ENTERGY ENTERPRISES, INC.
                     UNCONSOLIDATED INCOME STATEMENT
                  TWELVE MONTHS ENDED DECEMBER 31, 1994
                              (UNAUDITED)                                
                                                                         
                       REVENUE                                           
                                                                         
  Services Rendered Non-Associates                       $      212,489.45
  Services Rendered Associates                               11,818,915.14
  Equity in Earnings of Subsidiaries                        (10,887,245.38)
  Interest Income                                               106,179.49
  Miscellaneous Income                                          548,164.19
                                                         -----------------
       Total Revenue                                          1,798,502.89
                                                         ----------------- 
           EXPENSES                                          
                                                                         
  Salaries, Wages and Benefits                                7,339,226.48
  Outside Services                                            6,911,732.06
  Rent                                                          597,618.28
  Administrative and General                                  2,221,101.49
  Active Development Reserve                                    115,460.79
  Insurance                                                      35,664.20
  Directors' Fees and Expenses                                   37,481.00
                                                         -----------------
       Total Administrative and General Expense              17,258,284.30
                                                         ----------------- 
  Taxes Other Than Income                                       (10,886.24)
  Depreciation and Amortization                                 417,883.61
  Amortization of SASI Organization Costs                        25,227.22
  Amortization of FPN Organization Costs                        826,068.15
  Miscellaneous Expenses                                         36,322.33
                                                         -----------------
       Total Expenses                                        18,552,899.37
                                                         -----------------     
  Interest Expense                                                    0.00
                                                         -----------------      
  Income (Loss) Before Income Taxes                         (16,754,396.48)
                                                                        
  Income Taxes - Federal (Benefit)                           (1,218,207.62)
  Income Taxes - State (Benefit)                               (241,781.66)
  Provision for Deferred Income Taxes - Federal                (678,114.91)
  Provision for Deferred Income Taxes - State                  (134,587.69)
                                                         -----------------    
  Net Income (Loss)                                      $  (14,481,704.60)
                                                         =================    
                                                                        
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.