STATEMENT OF ELIGIBILITY
UNDER THE TRUST INDENTURE ACT OF 1939 OF
A CORPORATION DESIGNATED TO ACT AS TRUSTEE

CHECK IF AN APPLICATION TO DETERMINE ELIGIBILITY OF
A TRUSTEE PURSUANT TO SECTION 305(b)(2) ________
________________________________________

William H. McDavid
General Counsel
270 Park Avenue
New York, New York 10017
Tel: (212) 270-2611
(Name, address and telephone number of agent for service)
____________________________________________
Entergy Gulf States Inc.
(Exact name of obligor as specified in its charter)

(a) Name and address of each examining or supervising authority to which it is subject.

Federal Reserve Bank of New York, District No. 2, 33 Liberty Street, New York, N.Y.

If the obligor or any Guarantor is an affiliate of the trustee, describe each such affiliation.

1. A copy of the Restated Organization Certificate of the Trustee dated March 25, 1997 and the Certificate of Amendment dated October 22, 2001 (see Exhibit 1 to Form T-1 filed in connection with Registration Statement No. 333-76894, which is incorporated by reference.)

2. A copy of the Certificate of Authority of the Trustee to Commence Business (see Exhibit 2 to Form T-1 filed in connection with Registration Statement No. 33-50010, which is incorporated by reference). On November 11, 2001, in connection with the merger of The Chase Manhattan Bank and Morgan Guaranty Trust Company of New York, the surviving corporation was renamed JPMorgan Chase Bank.

3. None, authorization to exercise corporate trust powers being contained in the documents identified above as Exhibits 1
and 2.

4. A copy of the existing By-Laws of the Trustee (see Exhibit 4 to Form T-1 filed in connection with Registration Statement No. 333-76894, which is incorporated by reference.)

6. The consent of the Trustee required by Section 321(b) of the Act (see Exhibit 6 to Form T-1 filed in connection with Registration Statement No. 33-50010, which is incorporated by reference). On November 11, 2001, in connection with the merger of The Chase Manhattan Bank and Morgan Guaranty Trust Company of New York, the surviving corporation was renamed JPMorgan Chase Bank.

7. A copy of the latest report of condition of the Trustee, published pursuant to law or the requirements of its supervising or examining authority.

Pursuant to the requirements of the Trust Indenture Act of 1939 the Trustee, JPMorgan Chase Bank, a corporation organized and existing under the laws of the State of New York, has duly caused this statement of eligibility to be signed on its behalf by the undersigned, thereunto duly authorized, all in the City of New York and State of New York, on the 23rd day of October, 2003.

ASSETS

Cash and balances due from depository institutions:
   Noninterest-bearing balances and
   currency and coin
    Interest-bearing balances
Securities:
Held to maturity securities
Available for sale securities
Federal funds sold and securities purchased under
agreements to resell
   Federal funds sold in domestic offices
   Securities purchased under agreements to resell
Loans and lease financing receivables:
   Loans and leases held for sale
   Loans and leases, net of unearned income  $166,046
   Less: Allowance for loan and lease losses        3,735
   Loans and leases, net of unearned income and
    allowance
Trading Assets
Premises and fixed assets (including capitalized leases)
Other real estate owned
Investments in unconsolidated subsidiaries and
associated companies
Customers' liability to this bank on acceptances
outstanding
Intangible assets
   Goodwill
   Other Intangible assets
Other assets

TOTAL ASSETS

Dollar Amounts
in Millions

$ 22,657
10,600

268
76,771

3,844
86,290

31,108

162,311
186,546
6,142
133

696

225

2,201
3,058
68,983

$661,833

LIABILITIES

Deposits
     In domestic offices
     Noninterest-bearing                                    $82,747
     Interest-bearing                                          106,824
     In foreign offices, Edge and Agreement
     subsidiaries and IBF's
Noninterest-bearing                                         $ 6,025
     Interest-bearing                                          119,965

Federal funds purchased and securities sold under agree-
ments to repurchase:
     Federal funds purchased in domestic offices
     Securities sold under agreements to repurchase
Trading liabilitie
Other borrowed money (includes mortgage indebtedness
     and obligations under capitalized leases)
Bank's liability on acceptances executed and outstanding
Subordinated notes and debentures
Other liabilities
TOTAL LIABILITIES
Minority Interest in consolidated subsidiaries

                                       EQUITY CAPITAL

Perpetual preferred stock and related surplus
Common stock
Surplus (exclude all surplus related to preferred stock)
Retained earnings
Accumulated other comprehensive income
Other equity capital components
TOTAL EQUITY CAPITAL

TOTAL LIABILITIES, MINORITY INTEREST, AND EQUITY CAPITAL

$189,571

125,990

4,978
114,181
129,299

10,186
225
8,202
41,452
624,084
104

0
1,785
16,304
18,426
1,130
0
37,534

$661,833