Exhibit 99(b)
Entergy Gulf States, Inc.
Computation of Ratios of Earnings to Fixed Charges and
Ratios of Earnings to Combined Fixed Charges and Preferred Dividends
	Twelve Months Ended
	December 31,					June 30,
	1999	2000	2001	2002	2003	2004
Fixed charges, as defined:
Total Interest charges	$153,034	$158,949	$174,368	$144,840	$157,343	$147,518
Interest applicable to rentals	16,451	18,307	18,520	16,483	16,694	17,764
Total fixed charges, as defined	169,485	177,256	192,888	161,323	174,037	165,282
Preferred dividends, as defined (a)	29,355	15,742	13,017	6,190	6,485	8,411
Combined fixed charges and preferred dividends, as defined	$198,840	$192,998	$205,905	$167,513	$180,522	$173,693
Earnings as defined:
Income (loss) from continuing operations before extraordinary items
and the cumulative effect of accounting changes	$125,000	$180,343	$179,444	$174,078	$63,895	$148,213
Add:
Income Taxes	75,165	103,603	82,038	65,997	24,249	82,375
Fixed charges as above	169,485	177,256	192,888	161,323	174,037	165,282
Total earnings, as defined (b)	$369,650	$461,202	$454,370	$401,398	$262,181	$395,870
Ratio of earnings to fixed charges, as defined	2.18	2.60	2.36	2.49	1.51	2.40
Ratio of earnings to combined fixed charges and
preferred dividends, as defined	1.86	2.39	2.21	2.40	1.45	2.28
(a) "Preferred dividends," as defined by SEC regulation S-K, are computed by dividing the preferred dividend requirement by one hundred percent (100%) minus the income tax rate.