Combine shrimp, salt, 1/2 teaspoon garlic powder, and pepper in a mixing bowl; mix well.

Set aside shrimp mixture.

Cook bacon in a skillet until crisp.

Drain bacon, reserving drippings in skillet.

Crumble bacon and set aside.

Add flour to hot bacon drippings.

Cook over medium heat, stirring constantly, for 10 minutes or until roux is the color of a copper penny.

Add onion, celery, and green pepper.

Simmer for 5 minutes.

Add shrimp mixture, remaining garlic powder, and water to cover.

Stir well.

Cook over medium heat, stirring frequently, until thickened.

Add crumbled bacon.

Stir well.

Serve over hot cooked rice.