Rule 24 - 1st Quarter 1994

		Exhibit 3 page 1 of 3
ENTERGY CORPORATION AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEET
ASSETS
As of March 31, 2004
(Unaudited)
(In Thousands)


CURRENT ASSETS
Cash and cash equivalents:
Cash		$115,112
Temporary cash investments - at cost,
which approximates market		576,813
Special deposits		308
Total cash and cash equivalents		692,233
Other temporary investments		50,000
Notes receivable		1,730
Accounts receivable:
Customer		398,091
Allowance for doubtful accounts		(25,976)
Other		246,824
Accrued unbilled revenues		384,860
Total receivables		1,003,799
Deferred fuel costs		245,973
Fuel inventory - at average cost		110,482
Materials and supplies - at average cost		548,921
Deferred nuclear refueling outage costs		138,836
Prepayments and other		127,270
TOTAL		2,919,244

OTHER PROPERTY AND INVESTMENTS
Investment in affiliates - at equity		1,053,328
Decommissioning trust funds		2,278,533
Non-utility property - at cost (less accumulated depreciation)		262,384
Other		256,981
TOTAL		3,851,226

PROPERTY, PLANT AND EQUIPMENT
Electric		28,035,899
Property under capital lease		751,815
Natural gas		236,622
Construction work in progress		1,380,982
Nuclear fuel under capital lease		278,683
Nuclear fuel		234,421
TOTAL PROPERTY, PLANT AND EQUIPMENT		30,918,422
Less - accumulated depreciation and amortization		12,573,971
PROPERTY, PLANT AND EQUIPMENT - NET		18,344,451

DEFERRED DEBITS AND OTHER ASSETS
Regulatory assets:
SFAS 109 regulatory asset - net		830,539
Unamortized loss on reacquired debt		164,366
Other regulatory assets		1,188,303
Long-term receivables		20,886
Goodwill		377,172
Other		935,501
TOTAL		3,516,767

TOTAL ASSETS		$28,631,688

		Exhibit 3 page 2 of 3
ENTERGY CORPORATION AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEET
LIABILITIES AND SHAREHOLDERS' EQUITY
As of March 31, 2004
(Unaudited)
(In Thousands)s


CURRENT LIABILITIES
Currently maturing long-term debt		$524,372
Notes payable		351
Accounts payable		796,572
Customer deposits		199,620
Taxes accrued		238,623
Accumulated deferred income taxes		22,963
Nuclear refueling outage costs		8,238
Interest accrued		139,603
Obligations under capital leases		159,978
Other		205,600
TOTAL		2,295,920

NON-CURRENT LIABILITIES
Accumulated deferred income taxes and taxes accrued		4,830,500
Accumulated deferred investment tax credits		420,248
Obligations under capital leases		153,898
Other regulatory liabilities		291,239
Decommissioning		2,215,490
Transition to competition		79,098
Regulatory reserves		69,528
Accumulated provisions		506,960
Long-term debt		7,212,240
Preferred stock with sinking fund		20,852
Company-obligated mandatorily redeemable
preferred securities of subsidiary trusts holding
solely junior subordinated deferrable debentures		215,000
Other		1,347,403
TOTAL		17,362,456

Preferred stock without sinking fund		334,337

SHAREHOLDERS' EQUITY
Common stock, $.01 par value, authorized 500,000,000
shares; issued ____________ shares in 2004		2,482
Paid-in capital		4,702,932
Retained earnings		4,502,508
Accumulated other comprehensive loss		(7,795)
Less - treasury stock, at cost (_______ shares in 2004)		561,152
TOTAL		8,638,975

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY		$28,631,688

	Exhibit 3 page 3 of 3
ENTERGY CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF INCOME
For the Year Ended March 31, 2004
(Unaudited)
(In Thousands)

OPERATING REVENUES
Domestic electric		$7,397,175
Natural gas		186,176
Competitive businesses		1,611,569
TOTAL		9,194,920

OPERATING EXPENSES
Operating and Maintenance:
Fuel, fuel-related expenses, and
gas purchased for resale		1,987,217
Purchased power		1,697,959
Nuclear refueling outage expenses		159,995
Provision for turbine commitments, asset impairments
and restructuring charges		(7,743)
Other operation and maintenance		2,484,436
Decommissioning		146,100
Taxes other than income taxes		405,659
Depreciation and amortization		850,503
Other regulatory credits - net		(13,761)
TOTAL		7,710,365

OPERATING INCOME		1,484,555

OTHER INCOME
Allowance for equity funds used during construction		42,710
Interest and dividend income		87,386
Equity in earnings of unconsolidated equity affiliates		271,647
Miscellaneous - net		(76,505)
TOTAL		325,238

INTEREST AND OTHER CHARGES
Interest on long-term debt		467,126
Other interest - net		53,553
Distributions on preferred securities of subsidiaries		18,838
Allowance for borrowed funds used during construction		(33,191)
TOTAL		506,326

INCOME BEFORE INCOME TAXES AND
CUMULATIVE EFFECT OF ACCOUNTING CHANGES

Income taxes		490,074

INCOME BEFORE CUMULATIVE EFFECT
OF ACCOUNTING CHANGES		813,393

CUMULATIVE EFFECT OF ACCOUNTING
CHANGES (net of income taxes of $_______ in 2004)		137,074

CONSOLIDATED NET INCOME		950,467

Preferred dividend requirements and other		23,524

EARNINGS APPLICABLE TO
COMMON STOCK		$926,943