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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000065984-02-000209.txt : 20021018
<SEC-HEADER>0000065984-02-000209.hdr.sgml : 20021018
<ACCEPTANCE-DATETIME>20021018163338
ACCESSION NUMBER:		0000065984-02-000209
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20021018
ITEM INFORMATION:		Other events
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20021018

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENTERGY MISSISSIPPI INC
		CENTRAL INDEX KEY:			0000066901
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				640205830
		STATE OF INCORPORATION:			MS
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-00320
		FILM NUMBER:		02792899

	BUSINESS ADDRESS:	
		STREET 1:		308 EAST PEARL STREET
		CITY:			JACKSON
		STATE:			MS
		ZIP:			39201
		BUSINESS PHONE:		601-368-5000

	MAIL ADDRESS:	
		STREET 1:		308 EAST PEARL STREET
		CITY:			JACKSON
		STATE:			MS
		ZIP:			39201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MISSISSIPPI POWER & LIGHT CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a19502.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) October 16, 2002



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


0-320          ENTERGY MISSISSIPPI, INC.           64-0205830
               (a Mississippi corporation)

               308 East Pearl Street
               Jackson, Mississippi
               Telephone (601) 368-5000



<PAGE>

Item 5.   Other Events and Regulation FD Disclosure.

         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), the unaudited
consolidated interim financial statements of Ambac Assurance and
its subsidiaries as of March 31, 2002 and for the periods ended
March 31, 2002 and March 31, 2001 included in the Quarterly
Report on Form 10-Q of Ambac Financial Group, Inc. (filed with
the SEC on May 13, 2002); as of June 30, 2002 and for the periods
ended June 30, 2002 and June 30, 2001 included in the Quarterly
Report on Form 10-Q of Ambac Financial Group, Inc. (filed with
the SEC on August 14, 2002), and the Current Reports on Form 8-K
of Ambac Financial Group, Inc. filed with the SEC on January 25,
2002, April 18, 2002, July 19, 2002 and August 14, 2002 are
hereby incorporated by reference in (i) this Current Report on
Form 8-K; (ii) the registration statement (No. 333-53554) of the
Registrant; and (iii) the Prospectus Supplement dated October 16,
2002 related to the Company's 6% First Mortgage Bonds due
November 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 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


<PAGE>
                            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 MISSISSIPPI, INC.

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

Dated:  October 18, 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>a19502e23.txt
<TEXT>
                                                       Exhibit 23
    							Exhibit 23



                  INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Ambac Assurance Corporation:

We consent to the incorporation by reference in the registration
statement (No. 333-53554) of Entergy Mississippi, Inc. (the
"Registrant"), and in the Prospectus Supplement of the Registrant
(the "Prospectus Supplement") dated October 16, 2002, via the
Form 8-K of the Registrant dated October 16, 2002 (filed October
18, 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 and to the reference to our
firm under the heading "Experts" in the Prospectus Supplement.


/s/ KPMG LLP

KPMG LLP
New York, New York
October 18, 2002



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