Exhibit 99(b)
Entergy Gulf States, Inc.
Computation of Ratios of Earnings to Fixed Charges and
Ratios of Earnings to Combined Fixed Charges and Preferred Dividends
	Twelve Months Ended
	December 31,					September 30,
	2000	2001	2002	2003	2004	2005
Fixed charges, as defined:
Total Interest charges	$158,949	$174,368	$144,840	$157,343	$133,598	$127,279
Interest applicable to rentals	18,307	18,520	16,483	16,694	13,707	9,447
Total fixed charges, as defined	177,256	192,888	161,323	174,037	147,305	136,726
Preferred dividends, as defined (a)	15,742	13,017	6,190	6,845	6,991	6,516
Combined fixed charges and preferred dividends, as defined	$192,998	$205,905	$167,513	$180,882	$154,296	$143,242
Earnings as defined:
Income (loss) from continuing operations before extraordinary items and
the cumulative effect of accounting changes	$180,343	$179,444	$174,078	$63,895	$192,264	$185,185
Add:
Income Taxes	103,603	82,038	65,997	24,249	108,288	95,040
Fixed charges as above	177,256	192,888	161,323	174,037	147,305	136,726
Total earnings, as defined (b)	$461,202	$454,370	$401,398	$262,181	$447,857	$416,951
Ratio of earnings to fixed charges, as defined	2.60	2.36	2.49	1.51	3.04	3.05
Ratio of earnings to combined fixed charges and
preferred dividends, as defined	2.39	2.21	2.40	1.45	2.90	2.91
(a) "Preferred dividends," as defined by SEC regulation S-K, are computed by dividing the preferred dividend requirement by one hundred percent (100%) minus the income tax rate.