UNITED STATES OF AMERICA
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Application of Entergy Corp.
File No.  70-9049

CERTIFICATE PURSUANT TO
RULE 24 UNDER THE PUBLIC
UTILITY HOLDING COMPANY
ACT OF 1935

Pursuant to the requirements of Rule 24 under the Public
Utility Holding Company Act of 1935, as amended ("PUHCA"),
Entergy Corporation ("Entergy"), a registered holding
company, hereby files this quarterly report as required by
the Securities and Exchange Commission's order authorizing
the use of proceeds of financing transactions for investment
in Exempt Wholesale Generators and Foreign Utility Companies
(together "Projects").  See HCAR 35-27184, June 13, 2000,
File No. 70-9049 ("Order").


For the first quarter ended March 31, 2001, the following
information is reported pursuant to the Order.

1)   A computation in accordance with Rule 53(a), as
  modified by the Order, of Entergy's aggregate investment in
  Projects:

  As of March 31, 2001, Entergy's "aggregate investment" (as
  defined in Rule 53(a)) in Projects was approximately
  $918.5 million, or 28.3% of Entergy's "consolidated
  retained earnings" (as defined in Rule 53(a)) of
  approximately $3.166 billion.


2)   Entergy's aggregate investment in Projects as a
  percentage of the following:

                                        As of March 31, 2001

    Total capitalization                             5.5%
    Net utility plant                                5.6%
    Total consolidated  assets                       3.6%
    Market value of common equity and               11.0%
    retained earnings



3)Consolidated capitalization ratios of Entergy as of March
  31, 2001, with consolidated debt including all short-term
  debt and non-recourse debt of the Projects:

                                      In Thousands        %
    Common shareholders' equity       $  7,064,601      42.0
    Preferred stock                        613,447       3.6
    Long-term and short-term debt        9,165,431      54.4
    				       -----------     -----
                                       $16,843,479     100.0
				       ===========     =====

4)At March 31, 2001, Entergy's common stock market-to-
  book ratio was 119%.


The information concerning growth in retained earnings, net
income and revenues of Entergy's Projects contained in
paragraphs 5 and 6 is submitted pursuant to a request for
confidential treatment under rule 104(b) of PUHCA.


In witness whereof, the undersigned company has caused this
certificate to be executed on this 29th day of May 2001.


ENTERGY CORPORATION


By:  /s/ Nathan E. Langston
     Nathan E. Langston
     Vice President and Chief Accounting Officer