Exhibit 23



                  INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Ambac Assurance Corporation:

We consent to the incorporation by reference in the registration
statement (No. 333-39018) of Entergy Arkansas, Inc. (the
"Registrant"), and in the Prospectus Supplement of the Registrant
(the "Prospectus Supplement"), via the Form 8-K of the Registrant
dated March 25, 2002 of our report dated January 22, 2001 on the
consolidated financial statements of Ambac Assurance Corporation
and subsidiaries as of December 31, 2000 and 1999, and for each
of the years in the three-year period ended December 31, 2000,
which report appears in the Annual Report on Form 10-K of Ambac
Financial Group, Inc. which was filed with the Securities and
Exchange Commission on March 28, 2001 and to the reference to our
firm under the heading "Experts and Legality" in the Prospectus
Supplement.


/s/ KPMG LLP

KPMG LLP
New York, New York
March 21, 2002