<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-06-07</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>14:00:00</finalEffectivenessDispTime>
        <form>S-3</form>
        <filer>
            <cik>0000044570</cik>
            <entityName>ENTERGY GULF STATES INC</entityName>
            <fileNumber>333-142252</fileNumber>
        </filer>
        <filer>
            <cik>0001396549</cik>
            <entityName>Entergy Gulf States Reconstruction Funding I, LLC</entityName>
            <fileNumber>333-142252-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
