Exhibit 12(b)
Entergy Gulf States, Inc.
Computation of Ratios of Earnings to Fixed Charges and
Ratios of Earnings to Combined Fixed Charges and Preferred Dividends
	2002	2003	2004	2005	2006
Fixed charges, as defined:
Total Interest charges	$144,840	$157,343	$133,598	$126,788	$149,780
Interest applicable to rentals	16,483	16,694	13,707	8,832	8,928
Total fixed charges, as defined	161,323	174,037	147,305	135,620	158,708
Preferred dividends, as defined (a)	6,190	6,485	6,991	6,444	5,969
Combined fixed charges and preferred dividends, as defined	$167,513	$180,522	$154,296	$142,064	$164,677
Earnings as defined:
Income (loss) from continuing operations before extraordinary items and
the cumulative effect of accounting changes	$174,078	$63,895	$192,264	$206,497	$211,988
Add:
Income Taxes	65,997	24,249	108,288	110,270	107,067
Fixed charges as above	161,323	174,037	147,305	135,620	158,708
Total earnings, as defined	$401,398	$262,181	$447,857	$452,387	$477,763
Ratio of earnings to fixed charges, as defined	2.49	1.51	3.04	3.34	3.01
Ratio of earnings to combined fixed charges and
preferred dividends, as defined	2.40	1.45	2.90	3.18	2.90
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(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.