<PAGE>

                                                                  EXHIBIT NO. 24

                        ARMSTRONG WORLD INDUSTRIES, INC.

                                POWER OF ATTORNEY

RE: 2002 ANNUAL REPORT ON FORM 10-K

     I, James E. Marley, as a Director of Armstrong Holdings, Inc., do hereby
constitute and appoint, MICHAEL D. LOCKHART or, in the case of his absence or
inability to act as such, JOHN N. RIGAS or, in the case of his absence or
inability to act as such, WALTER T. GANGL, my agent, to sign in my name and on
my behalf the Company's Annual Report on Form 10-K for the year ended December
31, 2002, and any amendments thereto, to be filed by the Company with the
Securities and Exchange Commission under the Securities Exchange Act of 1934, as
amended, with the same effect as if such signature were made by me personally.

                                                  /s/ James E. Marley
                                                 ---------------------------
                                                  James E. Marley

                                                  Dated: February 24, 2003

All powers of attorney required to be filed are substantially identical in all
material respects. Therefore, in accordance with SEC Regulation 229.601(a)
Instruction 2, only the foregoing copy is being included expect, however, that
the manually signed copy filed with the Securities and Exchange Commission
includes a complete set of powers of attorney.

All powers of attorney differ only from the form of the foregoing in that they
are executed by the following parties in the capacities indicated on or about
February 24, 2003.

H. Jesse Arnelle           Director
Van C. Campbell            Director
Judith R. Haberkorn        Director
John A. Krol               Director
James E. Marley            Director
Ruth M. Owades             Director
M. Edward Sellers          Director
Jerre L. Stead             Director

<PAGE>

                                                                  EXHIBIT NO. 24

I, John N. Rigas, Senior Vice President, Secretary and General Counsel of
Armstrong Holdings, Inc., a corporation organized and existing under the laws of
the Commonwealth of Pennsylvania, do hereby certify that at a meeting of the
Board of Directors of said corporation duly held on the 24th day of February,
2003, at which a quorum was present and acting throughout, the following
resolution was adopted and is now in full force and effect.

         RESOLVED that the execution of the Company's 2002 Annual Report on Form
         10-K by members of the Board of Directors through powers of attorney
         granting Messrs. Lockhart, Rigas and Gangl the power to sign on their
         behalf is authorized.

IN WITNESS WHEREOF, I have hereunto set my hand and the seal of said corporation
this 25th day of February, 2003.

                                        /s/ John N. Rigas
                                      --------------------------------------
                                        John N. Rigas
                                        Senior Vice President, Secretary and
                                        General Counsel

<PAGE>

                                                                  EXHIBIT NO. 24

                        ARMSTRONG WORLD INDUSTRIES, INC.
                                POWER OF ATTORNEY

RE:  2002 ANNUAL REPORT ON FORM 10-K


       I, James E. Marley, as a Director of Armstrong World Industries, Inc., do
hereby constitute and appoint, MICHAEL D. LOCKHART or, in the case of his
absence or inability to act as such, JOHN N. RIGAS or, in the case of his
absence or inability to act as such, WALTER T. GANGL, my agent, to sign in my
name and on my behalf the Company's Annual Report on Form 10-K for the year
ended December 31, 2002, and any amendments thereto, to be filed by the Company
with the Securities and Exchange Commission under the Securities Exchange Act of
1934, as amended, with the same effect as if such signature were made by me
personally.

                                                /s/ James E. Marley
                                               ----------------------------
                                                James E. Marley

                                                Dated: March 18, 2003

<PAGE>

                                                                  EXHIBIT NO. 24

I, John N. Rigas, Senior Vice President, Secretary and General Counsel of
Armstrong World Industries, Inc., a corporation organized and existing under the
laws of the Commonwealth of Pennsylvania, do hereby certify that at a meeting of
the Board of Directors of said corporation duly held on the 17th day of March,
2003, at which a quorum was present and acting throughout, the following
resolution was adopted and is now in full force and effect.

         RESOLVED That the execution of the Company's 2002 Annual Report on Form
         10-K by members of the Board of Directors through powers of attorney
         granting Messrs. Lockhart, Rigas and Gangl the power to sign on their
         behalf is authorized.

IN WITNESS WHEREOF, I have hereunto set my hand and the seal of said corporation
this 17th day of March, 2003.

                                /s/ John N. Rigas
                               -------------------------------------
                                John N. Rigas
                                Senior Vice President, Secretary and
                                General Counsel