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  December 31, 2000, 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.

           [Effective March 28, 2000, Entergy directed  the  plan
administrator  to  acquire  shares  necessary  to  satisfy   plan
requirements  through  the  open  market  purchase   of   shares.
Accordingly, Entergy did not issue any new shares of common stock
under the plan for the quarter ended December 31, 2000.]

          IN WITNESS WHEREOF, the Company has caused this
certificate to be executed this 5th day of January, 2001.

                                       ENTERGY CORPORATION


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