UNITED STATES OF AMERICA
          BEFORE THE SECURITIES AND EXCHANGE COMMISSION

                        Washington, D. C.
 . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                   .
        In the Matter of                           .
                                                   .
ENTERGY ARKANSAS, INC.                             .
ENTERGY LOUISIANA, INC.                            .
ENTERGY MISSISSIPPI, INC.                          .
ENTERGY NEW ORLEANS, INC.                          .
                                                   .
     File No. 70-5015                              .
     ________________                               CERTIFICATE
                                                    PURSUANT TO
     In the Matter of                               RULE 24
                                                   .
SYSTEM FUELS, INC.                                 .
SYSTEM ENERGY RESOURCES, INC.                      .
ENTERGY ARKANSAS, INC.                             .
ENTERGY LOUISIANA, INC.                            .
ENTERGY MISSISSIPPI, INC.                          .
ENTERGY NEW ORLEANS, INC.                          .
                                                   .
     File No.  70-5889                             .
     ________________                              .
                                                   .
                                                   .
     (Public Utility Holding Company Act of 1935)  .
.. . . . . . . . . . . . . . . . . . . . . . . . . .
Pursuant  to  Rule 24 promulgated by the Securities and  Exchange
Commission (SEC) under the Public Utility Holding Company Act  of
1935,  modified by request in the application(s) - declaration(s)
referenced   above,  this  is  to  certify  that  the   following
transactions  were carried out and borrowings  made,  during  the
first  quarter  ended March 31, 2002 pursuant  to  System  Fuels,
Inc.'s  (SFI)  function as a supplier of  fuel  for  the  Entergy
Corporation Operating Companies (System) in accordance  with  the
terms  and conditions of and for the purposes represented in  the
application(s) - declaration(s), as amended, and pursuant to  the
Orders  of  the SEC, dated December 17, 1971 in File No.  70-5015
and April 28, 1978 in File No. 70-5889.

  Expenditures for SFI's fuel program for 2002 during the 1st
  quarter are indicated below:

                                         Net Expenditures
                                          (In Thousands)
                                    1st Quarter   Year-To-Date
2002 Fuel Supply Program:
1. Gas and Oil Development
    and Production                 $         0    $        0
2. Nuclear Fuel Procurement            (12,253)      (12,253)
3. Fuel Oil Program                     (4,562)       (4,562)
                                       --------     --------

TOTAL EXPENDITURES                     (16,815)      (16,815)
                                       --------     --------

Less funds derived through
 Amortization & depreciation
 Charges
Amortization of Gas & Oil
 Development & Production Costs           (326)        (326)
Depreciation & Other
 Amortization                                1            1
                                       --------     --------

TOTAL depreciation & amortization         (325)        (325)
                                       --------     --------

Net Expenditures                       (17,140)     (17,140)


(Increase) decrease in:
  Outside financing
  System Money Pool borrowings          19,126       19,126
                                       --------     --------

TOTAL (increase)decrease
 in borrowings                          19,126       19,126
                                       --------     --------

Increase (decrease) in working
 Capital                             $  (1,986)    $  1,986)
                                       ========     ========

1. Gas and Oil Development and
    Production
                                         Net Expenditures
                                          (In Thousands)
                                    1st quarter   Year-To-Date
Gas and Oil Development
 and Production                      $     0         $    0
                                       ========       ========


      Effective  July  1,  1996, SFI sold  its  interest  in  the
      properties associated with its Gas and Oil Development  and
      Production Program (the program).

      During  this  quarter, SFI had no expenditures relative  to
      the  continuing shutdown of this operation. As of March 31,
      2002,  accumulated  net proceeds of approximately  $578,134
      are   retained   at   SFI   for  the  continuing   shutdown
      activities.




      Calculation of the net expenditures (proceeds) from the
      continuing shutdown activities of the Program, is:

                                         Net Expenditures
                                          (In Thousands)
                                   1st Quarter   Year-To-Date
Sales to non-System parties:
  Natural gas                        $  0          $  0
  Condensate                            0             0
  Crude oil                             0             0
                                  --------      --------

TOTAL                                   0             0
Miscellaneous income (including
 sale of assets)                        0             0
                                  --------      --------
TOTAL                                   0             0

General and administrative
 Expense                                0             0
Operating expense                       0             0
Interest expense                        0             0
Amortization adjustment              (326)         (326)
                                  --------      --------

Net proceeds                        ($326)        ($326)
                                  ========      ========


2. Nuclear Fuel Procurement

                                         Net Expenditures
                                          (In Thousands)
                                   1st Quarter   Year-To-Date
Nuclear Fuel Procurement             $12,253      $12,253
                                     =======      =======


                                         Net Expenditures
                                          (In Thousands)
                                   1st Quarter   Year-To-Date
Activities during the period:
  Expenditures for nuclear
   Materials and processing
   Services                         $17,894    $17,894
  General and administrative
   Expense                               80         80
  Interest expense                      224        224
                                    --------   --------

TOTAL                                18,198     18,198
                                    --------   --------
Sales of nuclear materials and
  Processing services to
  System companies                   30,451     30,451
                                    --------   --------

Net effect on inventory            ($12,253)  ($12,253)
                                   =========  =========


3.  Fuel Oil Program

                                       Net Expenditures
                                        (In Thousands)
                                 1st Quarter    Year-To-Date
Fuel Oil Inventory                 $(4,562)       $(4,562)
                                   ========       ========
a)  Fuel Oil Inventory:
                                   Barrels       Book Value
Inventory as of:                        (In Thousands)


  March 31, 2002                     1,445     28,880
  December 31, 2001                  1,731     33,442
  September 30, 2001                 2,107     38,232
  June 30, 2001                      1,588     41,659
  March 31, 2001                     2,136     58,529


                                  During 1st
                                   Quarter

                                   Barrels          Value
Sales price per barrel
  to System companies
  Excluding period cost:
    #2 Fuel Oil                      30,812         32.05
    #6 Fuel Oil                           0          0.00





4.     Other Items:

   a) As  of  March 31, 2002, SFI's outstanding debt  and  Parent
      Companies investment consisted of:

Parent Companies:                       In Thousands
  Common Stock                            $    20
  Notes payable                            34,000
                                         ---------
    TOTAL                                  34,020
System Money Pool                           8,616
Banks                                           0
                                         ---------

TOTAL                                      42,636
                                         =========

  b) As  of January 1, 1987, SFI's employees were transferred  to
      Entergy   Services,   Inc.  (Entergy   Services).   Entergy
      Services  bills SFI for labor associated with the operation
      of   continuing  activities  for  SFI  and  other  services
      provided  to  SFI  (financial, legal,  administrative,  and
      other  activities).  For the 1st quarter of 2002,  SFI  was
      billed by Entergy Services for the following amounts:



                                                             Total
                           January  February     March      1st Qtr
Cost of service charged
to Service Requests
established to track
cost of functions
previously performed by
SFI personnel:

  Direct Cost:
   Labor and related
    Cost                  $ 10,935  $ 6,057    $  7,069    $ 24,061
   Other direct cost         2,747    1,618       2,894       7,259
  Indirect Cost              2,481    1,392       1,813       5,686
                          --------  -------    --------    --------
        TOTAL               16,163    9,067      11,776      37,006
                          --------  -------    --------    --------
Cost of services charged
to Service Requests not
Related to transfer of
SFI personnel:              53,502   53,322      96,813     203,637
                          --------  -------    --------    --------
Total cost of services
performed by Entergy
Services                  $ 69,665  $62,389    $108,589    $240,643
                          ========  =======    ========    ========
Amounts billed to
Operating Companies for
The Fuel Oil Program*     $ 48,605  $42,246    $ 70,762    $161,613

Charged to Nuclear Fuel
Procurement                 21,060   20,143      37,827      79,030
                          --------  -------    --------    --------

TOTAL                     $ 69,665  $62,389    $108,589    $240,643
                          ========  =======    ========    ========

  * Charged  to  the  Fuel Oil Program as a component  of  period
     costs.   Effective January 1, 1998, Fuel Oil Program  period
     costs  are  recorded by plant, to the extent  possible,  and
     direct  billed  to  the  operating  company  that  owns  the
     facility  where  incurred. Costs which  cannot  be  directly
     associated with a facility or an operating company, continue
     to be allocated as before. For the 1st quarter of 2002, such
     Fuel  Oil  Program  period  costs were  allocated  9.82%  to
     ENTERGY  ARKANSAS, INC., 50.59% to ENTERGY LOUISIANA,  INC.,
     29.69%  to  ENTERGY MISSISSIPPI, INC., and 9.90% to  ENTERGY
     NEW ORLEANS, INC.

   c)  As  previously reported, the System's fuels  planning  and
       procurement  administration was reorganized  during  1988,
       redefining  the  fuels management roles  and  placing  the
       responsibility  for most fuel procurement  decisions  with
       Entergy Corporation System Executives.

SFI,  utilizing  Entergy  Services  personnel,  continues  to  be
responsible  for  gas  and oil production  shut  down,  financing
nuclear fuel inventory and fuel oil inventory and facilities, and
accounting functions related to these continuing activities.



IN  WITNESS  WHEREOF,  SFI  has caused  this  certificate  to  be
executed as of the 30th of April 2002.




                                ENTERGY ARKANSAS, INC.
                                ENTERGY LOUISIANA, INC.
                                ENTERGY MISSISSIPPI, INC.
                                ENTERGY NEW ORLEANS, INC.
                                SYSTEM ENERGY RESOURCES, INC.



                                BY:/s/ Nathan E. Langston
                                   ---------------------------
                                      Nathan E. Langston
                                      Vice President and
                                      Chief Accounting Officer


                                SYSTEM FUELS, INC.



                                BY:/s/ Steven C. McNeal
                                   ---------------------------
                                      Steven C. McNeal
                                       Vice President
                                       and Treasurer