UNITED STATES OF AMERICA
          BEFORE THE SECURITIES AND EXCHANGE COMMISSION
                        WASHINGTON, D.C.


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                                      :
                                      :
In the Matter of                      :
                                      :
ENTERGY SERVICES, INC.                :
ENTERGY CORPORATION                   :
SYSTEM FUELS, INC.                    :     CERTIFICATE PURSUANT
ENTERGY ARKANSAS, INC.                :          TO RULE 24
ENTERGY LOUISIANA, INC.               :
ENTERGY MISSISSIPPI, INC.             :
ENTERGY NEW ORLEANS, INC.             :
SYSTEM ENERGY RESOURCES, INC.         :
ENTERGY OPERATIONS, INC.              :
ENTERGY GULF STATES, INC.             :
                                      :
    File No. 70-9893                  :
                                      :
                                      :
(Public Utility Holding Company       :
   Act of 1935)                       :
                                      :
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  Pursuant to Rule 24 promulgated by the Securities and Exchange
Commission ("Commission") under the Public Utility Holding
Company Act of 1935 (but subject to the authorization in this
proceeding permitting the filing of certificates of notification
with respect to the transactions contemplated herein on a
quarterly basis), this is to certify that the transactions
referred to below, which were proposed in the joint
Application-Declaration on Form U-1, as amended, in File No. 70-
9893 ("Application-Declaration"), have been carried out for the
quarter ended December 31, 2002 in accordance with the terms and
conditions of, and for the purposes represented by, the
Application-Declaration and pursuant to the order of the
Commission, dated November 29, 2001, issued in respect thereof.

  During the quarter ended December 31, 2002, Entergy
Corporation, Entergy Services, Inc., Entergy Operations, Inc. and
System Fuels, Inc. effected various transactions through the
Entergy Corporation System Money Pool as set forth in Exhibit A
attached hereto and incorporated herein by reference, and none of
these companies effected various external borrowing transactions
(bank loans and/or commercial paper) that are required to be
reported hereunder.

  During the quarter ended December 31, 2002, Entergy Arkansas,
Inc., Entergy Gulf States, Inc., Entergy Louisiana, Inc., Entergy
Mississippi, Inc., Entergy New Orleans, Inc. and System Energy
Resources, Inc. effected various transactions through the Entergy
Corporation System Money Pool as set forth in Exhibit A attached
hereto and incorporated herein by reference.

  During the quarter ended December 31, 2002, Entergy Louisiana,
Inc. effected various external borrowing transactions (bank
loans) as set forth in Exhibit B hereto and incorporated herein
by reference.


   During the quarter ended December 31, 2002, Entergy Services,
Inc. and Entergy Operations, Inc. effected no borrowings or
repayments under their Loan Agreements with Entergy Corporation.

   IN WITNESS WHEREOF, the undersigned companies have duly caused
this  Certificate to be executed as of the 21st day  of  January,
2003.


                                   ENTERGY SERVICES, INC.
                                   ENTERGY CORPORATION
                                   SYSTEM FUELS, INC.
                                   ENTERGY ARKANSAS, INC.
                                   ENTERGY LOUISIANA, INC.
                                   ENTERGY MISSISSIPPI, INC.
                                   ENTERGY NEW ORLEANS, INC.
                                   SYSTEM ENERGY RESOURCES, INC.
                                   ENTERGY OPERATIONS, INC.
                                   ENTERGY GULF STATES, INC.





                                    By: /s/ Steven C. McNeal
                                          Steven C. McNeal
                                    Vice President and Treasurer