UNITED STATES OF AMERICA
                              
        BEFORE THE SECURITIES AND EXCHANGE COMMISSION
                              
                      WASHINGTON, D.C.
                              
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In the Matter of

ENTERGY MISSISSIPPI, INC.
                                   CERTIFICATE PURSUANT
File No. 70-7760                         TO RULE 24

(Public Utility Holding
     Company Act of 1935)
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      Pursuant to Rule 24 promulgated by the Securities  and
Exchange Commission ("SEC") under the Public Utility Holding
Company  Act  of  1935, modified by the  application  and/or
declaration  referenced above and the  related  order  dated
August 30, 1990, and the supplemental order dated April  21,
1993,  this  is  to certify that the following  transactions
were carried out during the twelve months ended December 31,
1998,  by Entergy Mississippi, Inc. ("EMI") pursuant to  the
authorization of the SEC.

I.   Programs Authorized

      In 1990, EMI was authorized to institute the following
programs:    (1)   "Space   Conditioning,"   involving   the
marketing,  selling, leasing, financing the acquisition  and
installation   of,   and   selling   service    plans    and
manufacturer's  warranties or other  maintenance  agreements
for, space conditioning equipment such as water heaters  and
heat  pumps and related weatherization, ductwork and  wiring
improvements;   (2)  "Premium Power,"  involving  audits  of
customers'   facilities   to  detect   power   quality   and
reliability problems which may include a market  based  fee,
if  required, marketing, selling, leasing and financing  the
acquisition  and  installation of surge  suppressors,  power
conditioning products and standby power supplies,  including
transient  voltage surge suppressors, meter socket lightning
arrestors,  isolation transformers, line voltage regulators,
power  line  conditioners and uninterruptible power  systems
(including  standby  generators) and selling  and  financing
manufacturer's  warranties and maintenance  agreements,  and
the  employment  of  consultants; (3) "Electrotechnologies,"
involving  the marketing, selling, leasing to, financing  of
and  selling service plans in connection with industrial and
commercial  equipment utilizing electric power  (i.e.,  high
capacity  electrically driven manufacturing  and  processing
equipment  for operators) to enhance customer efficiency  by
reducing the emissions of combustion by-products, increasing
safety   in   the  workplace,  producing  superior   quality
products,  and brokering leasing arrangements with customers
related to the procurement of such equipment; and (4) "Field
Services,"  involving marketing and selling  to  EMI's  non-
residential (primarily commercial and industrial)  customers
certain testing, maintenance, repair, training services  and
guaranteed  service plans relating to the customer's  energy
using equipment in order to enhance the operating efficiency
and help reduce the cost of operation to such customers.

II.  Report of Transactions

       The   financing  of  standard  electric   appliances,
including  heat  pumps and water heaters is permitted  under
Rule  48  of the Holding Company Act while the financing  of
associated  weatherization items,  wiring  and  ductwork  is
permitted   only   under  the  authority  granted   in   the
Commission's  order  approving  the  Program.    Contractors
indicated that these associated items account for about  10%
of the total installed cost.

     Therefore, during the year ended December 31, 1998, EMI
participated in these programs as follows:

     Program  1, Space Conditioning; Program 2, Premium
     Power; and Program 4, Field Services - Financed $0
     and  had  proceeds of $8,285.  The maximum  amount
     extended  to  a single customer was $0.   EMI  had
     outstanding  principal obligations as of  December
     31,  1998, of $71,703.  Expenses charged  in  1998
     were $5,312.
     
     Program 3, Electrotechnologies - EMI did not sell,
     lease or finance any Electrotechnologies equipment
     during  the  reporting period and  there  were  no
     expenses incurred under this program.

      IN WITNESS WHEREOF, EMI has caused this certificate to
be executed as of the 8th day of February, 1999.

                          ENTERGY MISSISSIPPI, INC.



                      By:      /s/ Nathan E. Langston
                          Nathan E. Langston
                          Vice President & Chief Accounting Officer