



                                                                      EXHIBIT 24

                                POWER OF ATTORNEY

     The undersigned, acting in the capacity or capacities stated opposite their
respective names below, hereby constitute and appoint BARRY J. SHARP and WILLIAM
R. LURASCHI and each of them severally, the attorneys-in-fact of the undersigned
with  full  power  to them  and  each of them to sign for and in the name of the
undersigned in the  capacities  indicated  below the Company's  Annual Report on
Form 10-K and any and all amendments and supplements thereto.

<TABLE>
<CAPTION>
SIGNATURE                                     TITLE                                         DATE
---------                                     -----                                         ----
<S>                                           <C>                                           <C>
/s/ Roger W. Sant                             Chairman of the Board and Director            February 3, 1999
-----------------
(Roger W. Sant)

/s/ Dennis W. Bakke                           President, Chief Executive Officer            February 3, 1999
-------------------                           and Director
(Dennis W. Bakke)

/s/ Alice F. Emerson                          Director                                      February 3, 1999
--------------------
(Alice F. Emerson)

/s/ Frank Jungers                             Director                                      February 3, 1999
--------------------
Frank Jungers   

/s/ John H. McArthur                          Director                                      February 3, 1999
--------------------
(John H. McArthur)

/s/ Robert F. Hemphill, Jr.                   Director                                      February 3, 1999
---------------------------
(Robert F. Hemphill, Jr.)

/s/ Hazel R. O'Leary                          Director                                      February 3, 1999
--------------------
(Hazel R. O'Leary)

/s/ Thomas I. Unterberg                       Director                                      February 3, 1999
-----------------------
(Thomas I. Unterberg)

/s/ Robert H. Waterman, Jr.                   Director                                      February 3, 1999
---------------------------
(Robert H. Waterman, Jr.)
</TABLE>





