Entergy Corporation, referred to herein as the Company, will file with the Securities and Exchange Commission its Annual Report on Form 10-K for the year ended December 31, 2004 pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.

The Company and the undersigned persons, in their respective capacities as directors and/or officers of the Company, as specified in Attachment I, do each hereby make, constitute and appoint Nathan Langston and John M. Adams, Jr. and each of them, their true and lawful Attorneys (with full power of substitution) for each of the undersigned and in his or her name, place and stead to sign and cause to be filed with the Securities and Exchange Commission the aforementioned Annual Report on Form 10-K and any amendments thereto.

By: /s/ J. Wayne Leonard
          J. Wayne Leonard 9;
         Chief Executive Officer and Director

/s/ Maureen S. Bateman		/s/ Simon D. deBree
Maureen S. Bateman		Simon D. deBree
Director		Director


/s/ W. Frank Blount		/s/ Claiborne P. Deming
W. Frank Blount		Claiborne P. Deming
Director		Director


/s/ Alexis M. Herman		/s/ Donald C. Hintz_
Alexis M. Herman		Donald C. Hintz
Director		Director


/s/ J. Wayne Leonard		/s/ Robert v.d. Luft
J. Wayne Leonard		Robert v. d. Luft
Chief Executive Officer		Chairman of the Board
Director		Director

/s/ Kathleen A. Murphy		/s/ Paul W. Murrill
Kathleen A. Murphy		Paul W. Murrill
Director		Director


/s/ James R. Nichols		/s/ William A. Percy, II
James R. Nichols		William A. Percy, II
Director		Director


/s/ Dennis H. Reilley		/s/ Wm. Clifford Smith
Dennis H. Reilley		Wm. Clifford Smith
Director		Director


/s/ Bismark A. Steinhagen		/s/ Steven V. Wilkinson
Bismark A. Steinhagen		Steven V. Wilkinson
Director		Director


/s/ Leo P. Denault_
Leo P. Denault
Executive Vice President and Chief Financial Officer

Chief Executive Officer and Director - J. Wayne Leonard (principal executive officer)
Executive Vice President and Chief Financial Officer - Leo P. Denault (principal financial officer)

Directors - Maureen S. Bateman, W. Frank Blount, Simon D. deBree, Claiborne P. Deming, Alexis M. Herman, Donald C. Hintz, J. Wayne Leonard, Robert v.d. Luft, Kathleen A. Murphy, Paul W. Murrill, James R. Nichols, William A. Percy, II, Dennis H. Reilley, Wm. Clifford Smith, Bismark A. Steinhagen, Steven V. Wilkinson

Entergy Arkansas, Inc., Entergy Gulf States, Inc., Entergy Louisiana, Inc., Entergy Mississippi, Inc., Entergy New Orleans, Inc., and System Energy Resources, Inc. (collectively referred to herein as the Companies) will each file with the Securities and Exchange Commission its Annual Report on Form 10-K for the year ended December 31, 2004 pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.

The Companies and the undersigned person, in their respective capacities as directors and/or officers of the Companies, as specified in Attachment I, do each hereby make, constitute and appoint Nathan Langston and John M. Adams, Jr. and each of them, their true and lawful Attorneys (with full power of substitution) for each of the undersigned and in his or her name, place and stead to sign and cause to be filed with the Securities and Exchange Commission the aforementioned Annual Report on Form 10-K and any amendments thereto.

ENTERGY ARKANSAS, INC. (hereinafter "EAI")
ENTERGY GULF STATES, INC. (hereinafter "EGSI")
ENTERGY LOUISIANA, INC. (hereinafter "ELI")
ENTERGY MISSISSIPPI, INC. (hereinafter "EMI")
ENTERGY NEW ORLEANS, INC. (hereinafter "ENOI")
SYSTEM ENERGY RESOURCES, INC. (hereinafter "SERI")

/s/ Hugh T. McDonald		/s/ E. Renae Conley
HUGH T. McDONALD Chairman, President, and Chief Executive Officer of Entergy Arkansas, Inc.		E. RENAE CONLEY President and Chief Executive Officer - Louisiana of Entergy Gulf States, Inc. and Chairman, President and Chief Executive Officer of Entergy Louisiana, Inc.

/s/ Joseph F. Domino		/s/ Carolyn C. Shanks
JOSEPH F. DOMINO Chairman, President and Chief Executive Officer-Texas of Entergy Gulf States, Inc.		CAROLYN C. SHANKS Chairman, President, and Chief Executive Officer of Entergy Mississippi, Inc.


/s/ Daniel F. Packer		/s/ Gary J. Taylor
DANIEL F. PACKER Chairman, President, and Chief Executive Officer of Entergy New Orleans, Inc.		GARY J. TAYLOR Chairman, President and Chief Executive Officer of System Energy Resources, Inc.

/s/ Joseph F. Domino		/s/ Carolyn C. Shanks
Joseph F. Domino		Carolyn C. Shanks
Director, Chairman of the Board, President and Chief Executive Officer-Texas of EGSI		Director, Chairman of the Board, President and Chief Executive Officer of EMI


/s/ Mark T. Savoff		/s/ Hugh T. McDonald
Mark T. Savoff		Hugh T. McDonald
Director of EAI, EGSI, ELI, EMI and ENOI		Director, Chairman of the Board, President and Chief Executive Officer of EAI


/s/ Richard J. Smith		/s/ Gary J. Taylor
Richard J. Smith		Gary J. Taylor
Director of EAI, EGSI, ELI, EMI and ENOI		Director, Chairman of the Board, President and Chief Executive Officer of SERI


/s/ Daniel F. Packer		/s/ Leo P. Denault
Daniel F. Packer		Leo P. Denault
Director, Chairman of the Board, President and Chief Executive Officer of ENOI		Director of EAI, EGSI, ELI, EMI, ENOI and SERI


/s/ E. Renae Conley		/s/ Jay A. Lewis
E. Renae Conley Director of ELI and EGSI, Chairman of the Board, President and Chief Executive Officer of ELI, President and Chief Executive Officer - Louisiana of EGSI		Jay A. Lewis Vice President and Chief Financial Officer, Utility Operations Group of EAI, EGSI, ELI, EMI and ENOI


/s/ Theodore Bunting		/s/ Steven C. McNeal
Theodore Bunting Vice President and Chief Financial Officer, Nuclear Operations of SERI		Steven C. McNeal Director of SERI

Chairman of the Board, President and Chief Executive Officer - Hugh T. McDonald (principal executive officer); Vice President and Chief Financial Officer, Utility Operations Group - Jay A. Lewis (principal financial officer).

Directors - Hugh T. McDonald, Leo P. Denault, Mark T. Savoff and Richard J. Smith

Chairman of the Board, President and Chief Executive Officer- Texas - Joseph F. Domino (principal executive officer); President and Chief Executive Officer-Louisiana - E. Renae Conley, (principal executive officer), Vice President and Chief Financial Officer, Utility Operations Group - Jay A. Lewis (principal financial officer).

Directors - Joseph F. Domino, E. Renae Conley, Leo P. Denault, Mark T. Savoff and Richard J. Smith

Chairman of the Board, President and Chief Executive Officer - E. Renae Conley (principal executive officer); Vice President and Chief Financial Officer, Utility Operations Group - Jay A. Lewis (principal financial officer).

Directors - E. Renae Conley, Leo P. Denault, Mark T. Savoff and Richard J. Smith

Chairman of the Board, President and Chief Executive Officer - Carolyn C. Shanks (principal executive officer); Vice President and Chief Financial Officer, Utility Operations Group - Jay A. Lewis (principal financial officer).

Directors - Carolyn C. Shanks, Leo P. Denault, Mark T. Savoff and Richard J. Smith

Chairman of the Board, President and Chief Executive Officer - Daniel F. Packer (principal executive officer); Vice President and Chief Financial Officer, Utility Operations Group - Jay A. Lewis (principal financial officer).

Directors - Daniel F. Packer, Leo P. Denault, Mark T. Savoff and Richard J. Smith

Chairman of the Board, President and Chief Executive Officer - Gary J. Taylor (principal executive officer); Vice President and Chief Financial Officer, Nuclear Operations - Theodore H. Bunting (principal financial officer).