UNITED STATES OF AMERICA
                              
        BEFORE THE SECURITIES AND EXCHANGE COMMISSION
                              
                      WASHINGTON, D.C.
                              
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In the Matter of

ENTERGY LOUISIANA, INC.

                                   CERTIFICATE PURSUANT
File No. 70-7915                         TO RULE 24

(Public Utility Holding
     Company Act of 1935)
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      Pursuant to Rule 24 promulgated by the Securities  and
Exchange Commission ("SEC") under the Public Utility Holding
Company  Act  of  1935, modified by the  application  and/or
declaration  referenced above and the  related  order  dated
December  26,  1991, this is to certify that  the  following
transactions were carried out during the twelve months ended
December  31,  1996,  by Entergy Louisiana,  Inc.  ("Entergy
Louisiana") pursuant to the authorization of the SEC.

I.   Programs Authorized

      In 1991, Entergy Louisiana was authorized to institute
the  following  programs:   (A)  "Efficient  Use  of  Energy
Resources," involving (1) promoting and/or financing  to  or
for   all  classes  of  Entergy  Louisiana's  customers  the
acquisition   and   installation  by   a   customer-selected
contractor  of  certain  standard  electric  appliances  and
energy  conservation materials such as:  heat  pumps,  water
heaters,  and related ductwork, wiring and/or weatherization
improvements  as  needed to provide for  operation  of  such
equipment in a more efficient and cost-effective manner, and
(2)  with  respect  to  Entergy Louisiana's  non-residential
customers,   promoting,   leasing   and/or   financing   the
acquisition  and installation of efficient electricity-using
equipment by a customer-selected contractor and provision of
diagnostic      services     that     enhance     efficiency
("Electrotechnologies"); and (B) "Premium Power,"  involving
diagnostic  services for Entergy Louisiana's non-residential
customers' facilities to determine customers' power  quality
and  reliability requirements and promoting, leasing  and/or
financing  to  or  for  Entergy Louisiana's  non-residential
customers   equipment  such  as  transient   voltage   surge
suppressors, power conditioning and standby power equipment.



II.  Report of Transactions

       The   financing  of  standard  electric   appliances,
including  heat  pumps and water heaters is permitted  under
Rule  48  of the Holding Company Act while the financing  of
associated  weatherization items,  wiring  and  ductwork  is
permitted   only   under  the  authority  granted   in   the
Commission's  order  approving  the  Program.    Contractors
indicated that these associated items account for about  10%
of the total installed cost.

      Therefore,  during the year ended December  31,  1996,
Entergy Louisiana participated in these programs as follows:

     Program  A,  Efficient Use of Energy  Resources  -
     Financed  $889 and had proceeds of  $36,813.   The
     maximum  amount extended to a single customer  was
     $39.   Entergy Louisiana had outstanding principal
     obligations as of December 31, 1996, of  $325,934.
     Expenses charged in 1996 were $15,025.
     
     Entergy  Louisiana did not lease  or  finance  any
     Electrotechnology equipment during  the  reporting
     period  and there were no expenses incurred  under
     this program.

     Program  B, Premium Power - Entergy Louisiana  did
     not  lease  or finance any Premium Power equipment
     during this period.

      IN  WITNESS WHEREOF, Entergy Louisiana has caused this
certificate  to be executed as of the 26th day of  February,
1997.

                          ENTERGY LOUISIANA, INC.



                      By:   /s/ John R. Marshall
                          John R. Marshall
                          Vice President, Mass Accounts