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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000065984-02-000099.txt : 20020415
<SEC-HEADER>0000065984-02-000099.hdr.sgml : 20020415
ACCESSION NUMBER:		0000065984-02-000099
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20020326
ITEM INFORMATION:		Other events
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20020328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENTERGY ARKANSAS INC
		CENTRAL INDEX KEY:			0000007323
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				710005900
		STATE OF INCORPORATION:			AR
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10764
		FILM NUMBER:		02592275

	BUSINESS ADDRESS:	
		STREET 1:		425 WEST CAPITOL AVE
		STREET 2:		40TH FLOOR
		CITY:			LITTLE ROCK
		STATE:			AR
		ZIP:			72201
		BUSINESS PHONE:		501-377-4000

	MAIL ADDRESS:	
		STREET 1:		P O BOX 551
		CITY:			LITTLE ROCK
		STATE:			AR
		ZIP:			72203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ARKANSAS POWER & LIGHT CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a09402.txt
<TEXT>

               SECURITIES AND EXCHANGE COMMISSION

                     Washington, D.C.  20549



                            FORM 8-K


                         CURRENT REPORT



             Pursuant to Section 13 or 15(d) of the
                 Securities Exchange Act of 1934



  Date of Report (Date earliest event reported) March 26, 2002



Commission     Registrant, State of Incorporation, I.R.S. Employer
File Number    Address and Telephone Number        Identification No.


1-10764        ENTERGY ARKANSAS, INC.              71-0005900
               (an Arkansas corporation)

               425 West Capitol Avenue, 40th Floor
               Little Rock, Arkansas    72201
               Telephone (501) 377-4000


<PAGE>

Item 5.        Other Events

Incorporation of Certain Documents by Reference

       The consolidated financial statements of Ambac Assurance
Corporation and subsidiaries as of December 31, 2001 and December
31, 2000, and for each of the years in the three-year period
ended December 31, 2001, included in the Annual Report on Form 10-
K of Ambac Financial Group, Inc. (which was filed with the SEC on
March 26, 2002 in Commission File Number 1-1077) are hereby
incorporated by reference in (i) this Current Report on Form 8-K;
(ii) the registration statement (No. 333-39018) of the
Registrant; and (iii) the Prospectus Supplement dated March 21,
2002 related to the Company's 6.70% First Mortgage Bonds due
April 1, 2032, and shall be deemed to be part hereof and thereof.

      In connection with the incorporation of such documents by
reference, the Company is hereby filing the consent of  KPMG  LLP
to  the  use  of  its  name in such prospectus  supplement.   The
consent of KPMG LLP is filed herewith as Exhibit 23.

Item 7.   Financial Statements, Pro Forma Financial Information
          and Exhibits

(a)  Not applicable
(b)  Not applicable
(c)  Exhibits

     The following documents are filed herewith in accordance
     with Item 601(b) of Regulation S-K.

     Exhibit No.               Description

          23      Consent of KPMG LLP, independent
                  auditors of Ambac Assurance
                  Corporation and subsidiaries


                            SIGNATURE



     Pursuant to the requirements of the Securities Exchange Act
1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned hereunto duly authorized.


                              ENTERGY ARKANSAS, INC.


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


Dated:  March 26, 2002

<PAGE>
                          EXHIBIT INDEX



     Exhibit No.              Description                 Page

          23      Consent of KPMG LLP, independent         5
                  auditors of Ambac Assurance
                  Corporation and subsidiaries


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>a09402e23.txt
<TEXT>
                                                       Exhibit 23


                  INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Ambac Assurance Corporation:

We consent to the incorporation by reference in the registration
statement (No. 333-39018) of Entergy Arkansas, Inc. (the
"Registrant"), and in the Prospectus Supplement of the Registrant
(the "Prospectus Supplement"), via the Form 8-K of the Registrant
dated March 26, 2002 of our report dated January 23, 2002 on the
consolidated financial statements of Ambac Assurance Corporation
and subsidiaries as of December 31, 2001 and 2000, and for each
of the years in the three-year period ended December 31, 2001,
which report appears in the Annual Report on Form 10-K of Ambac
Financial Group, Inc. which was filed with the Securities and
Exchange Commission on March 26, 2002.


/s/ KPMG LLP

KPMG LLP
New York, New York
March 26, 2002





</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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