Exhibit 21

Name of Company

Entergy Corporation

   Entergy Arkansas, Inc.

      System Fuels, Inc

      The Arklahoma Corporation

      Arkansas Power & Light Company

   Entergy Gulf States, Inc.

      Varibus LLC (Varibus)

      Prudential Oil & Gas LLC

      Southern Gulf Railway LLC

      GSG&T Inc.

      Gulf States Utility Company

   Entergy Louisiana Holdings, Inc

      Entergy Louisiana Properties, LLC

         System Fuels, Inc

      Entergy Louisiana, LLC

          Louisiana Power & Light Company

   Entergy Mississippi, Inc

      System Fuels, Inc

      Jackson Gas Light Company

      Entergy Power & Light Company

      The Light, Heat and Water Company of Jackson, Mississippi

      Mississippi Power & Light Company

   Entergy New Orleans, Inc)

      System Fuels, Inc.

      New Orleans Public Service, Inc

   System Energy Resources, Inc

   Entergy Services, Inc.

   Entergy Operations, Inc

   Entergy Power, Inc.

   Entergy Enterprises, Inc.

   Entergy Retail Holding Company)

      Entergy Retail Texas, Inc.

         Entergy Solutions Ltd.

         Entergy Solutions Supply Ltd.

      Entergy Solutions Ltd.

      Entergy Solutions Supply Ltd.

      Entergy Retail Louisiana LLC-A)

         Entergy Solutions Management Services LLC)

   Entergy Ventures Holding Company, Inc.)

      Entergy Commerce, Inc.

   Entergy Operations Services, Inc.

      EntergyKoontz,

      Entergy Operations Services North Carolina, Inc.

   Entergy Procurement Exchange Holding Corporation

   Entergy Resources, Inc.

      Entergy Thermal, LLC

      Entergy Solutions District Cooling LP

      Entergy Solutions District GP,

      Entergy Solutions District Cooling

   Entergy Nuclear, Inc.

      TLG Services, Inc

      Entergy Nuclear PFS Company

      Entergy Nuclear Potomac

      Nu Start Energy Development, LLC)

   Entergy Nuclear Holding Company # 1

      Entergy Nuclear Generation Company

      Entergy Nuclear New York Investment Company I

         Entergy Nuclear Indian Point 3, LLC

         Entergy Nuclear FitzPatrick, LLC

   Entergy Nuclear Holding Company # 2

      Entergy Nuclear Operations, Inc

      Entergy Nuclear Fuels Company

   Entergy Nuclear Holding Company

      Entergy Nuclear Holding Company # 3,

         Entergy Nuclear Investment Company,

            Entergy Nuclear Indian Point 2, LLC

               Entergy Nuclear Capital Management I,

            Entergy Nuclear Nebraska, LLC

         Entergy Nuclear Vermont Investment Company, LLC

            Entergy Nuclear Vermont Yankee, LLC

               Entergy Nuclear Capital Management II,

   Entergy Nuclear Finance Holding, Inc

      Entergy Nuclear Finance, LLC

   Entergy Technology Holding Company

      Entergy Technology Company

   Entergy International Holdings LTD. LLC

      Entergy Power Gas Holdings Corporation

         Entergy Power Gas Operations Corporation   

            Entergy Power International Holdings

               EK Holding III, LLC

                  EKLP, LLC

                     Entergy-Koch, LP

               Entergy Power Generation, LLC

                  Entergy-Koch, LP

                  Entergy Power Ventures Corp. I

                     Entergy Power Ventures, L.P

                  Entergy Asset Management, Inc.

                  EWO Wind II, LLC

                     Top Deer Wind Ventures LLC

                        Northern Iowa Windpower, LLC

                        WindEnergy LP, LLC

                           Llano Estacado Wind, LP

                        WindEnergy GP LLC

                           Llano Estacado Wind, LP

            Warren Power, LLC

            Top Deer Wind Ventures

            Entergy Asset Management, Inc

      Entergy International LTD LLC

            Entergy International Investments No. 2 LTD LLC

               Entergy UK Holdings Limited

                  Entergy UK Limited

                     Entergy UK Enterprises Limited

                        Entergy Asset Management, Inc.

      Entergy Global, LLC

         Entergy Nuclear Holding Company #1

         Entergy Power Development Corporation

         Entergy Power Generation, LLC

         EWO Marketing, L.P.

         EWO GP LLC

            EWO Marketing, L.P.

         Entergy Power International Holdings Corporation)

   Entergy Power Generation, LLC

   Entergy Global Power Operations Corporation

      Entergy Power Operations U.S., Inc.

      Entergy Power Development Corporation

      EN Services II

         EN Services L.P.

   Entergy Global Trading Holdings, Ltd

      Entergy Power Gas Operations Corporation

      Entergy Nuclear Power Marketing, LLC

   Entergy Power Development Corporation

      Entergy Asset Management, Inc.

         Entergy Investments Holding Company, Inc

            Entergy Power Ventures, L.P.

            EN Services, L.P.

         Entergy Power RS Holding Company, LLC

            Entergy Power RS, LLC

               RS Cogen, LLC

         Entergy Power BJE Holding, Ltd.

            Bom Jardim Energetica LTDA

            Entergy Power BJE, Ltd

               Bom Jardim Energetica LTDA

      Entergy Power Operations Holdings Ltd

         Entergy Power Hull, Ltd.

            Entergy Europe Operations Limited

               Entergy Power Operations UK Limited

               Entergy Power Properties (Kingsnorth), Ltd

               Damhead Finance LDC

                  Damhead Finance (Netherlands Antilles) N.V.

      Entergy Mississippi Turbine Company

      Entergy Power Bulgaria Ltd

         Entergy Power Netherlands B.V

            Maritza East 3 Operating Company AD

         Maritza East III Power Holdings B.V.

            Maritza East III Power Company AD

      Entergy Power Netherlands Company BV

         Entergy Power Services Italia, S.r.L.

         Sabinas Power Company, B.V. (6)

            Entergy Power Services Italia S.r.L.

      Entergy Power Damhead Creek Holding II, Ltd.

         Entergy Europe Operations Limited

         Entergy Power Hull, Ltd.

            Entergy Europe Operations Limited

      Entergy Power Operations Holdings Ltd.

      EP Edegel, Inc.

         Entergy Asset Management, Inc

      Entergy Power Maritza Holding Limited

   Entergy Power E & C Holdings, LLC

      EntergyShaw, LLC