UNITED STATES
                 SECURITIES AND EXCHANGE COMMISSION
                       Washington, D.C.  20549
                  FORM U-12(I)-B (ANNUAL STATEMENT)
                         Calendar Year 2002

STATEMENT PURSUANT TO SECTION 12(I) OF PUBLIC UTILITY HOLDING COMPANY
ACT OF 1935 BY A PERSON REGULARLY EMPLOYED OR RETAINED BY A REGISTERED
HOLDING COMPANY OR A SUBSIDIARY THEREOF AND WHOSE EMPLOYMENT CONTEMPLATES
ONLY ROUTINE EXPENSES AS SPECIFIED IN RULE U-71(b)
  (To be filed in DUPLICATE.  If acknowledgment is desired, file in
                            triplicate.)

1.   Name and business address of person filing statement.
     Deborah S. Dudenhefer
     Entergy Services, Inc.
     639 Loyola Ave.
     New Orleans, LA  70113

2.   Names and business addresses of any persons through whom the
     undersigned proposes to act in matters included within the
     exemption provided by paragraph (b) of Rule U-71.

     None

3.   Registered holding companies and subsidiary companies by which
     the undersigned is regularly employed or retained.
     Entergy Corporation               Entergy Services, Inc.

4.   Position or relationship in which the undersigned is employed or
     retained by each of the companies named in Item 3, and brief
     description of nature of services to be rendered in each such
     position or relationship.

     As Director of Income Tax Accounting, Compliance and State Income
     Tax Planning and Tax Officer of the companies listed above, my
     duties may include, from time to time, presenting and advocating
     matters affecting Entergy Corporation and its subsidiary
     companies before the SEC staff.

     The services required to be described in this form under Section
     12(i) of the Public Utility Holding Company Act of 1935 are
     incidental to the undersigned's primary and principal duties and,
     although such services vary in extent from time to time, they
     represent overall only a comparatively minor portion of the total
     services rendered

5(a) Compensation received during the prior year and to be received
     during the calendar year by the undersigned or others, directly
     or indirectly, for services rendered by the undersigned, from
     each of the companies designated in Item 3.  (Use column (a) as
     supplementary statement only.)

                         Salary or other compensation
          Name of        During Prior    To be    Person or company
         Recipient           Year      received   from whom received
                             (a)          (b)     or to be received
      Deborah S. Dudenhefer $9,250      $10,000   Entergy Services, Inc.

5(b) Basis for compensation if other than salary.


6.   (To be answered in supplementary statement only.  See
     instructions.)  Expenses incurred by the undersigned or any
     person named in Item 2, above, during the calendar year in
     connection with the activities described in Item 4, above, and
     the source or sources of reimbursement for same.

     (a) Total amount of routine       $
         expenses charged to client:
     (b) Itemized list of all other    No other expenses
         expenses:

In accordance with the provisions of subdivision (c) of Rule U-71,
the undersigned files this statement as an advance statement.


Signed:  /s/ Deborah S. Dudenhefer    Dated:  January   15  , 2002