Exhibit 24(a)

                                                           Annual Report on Form
                                                             10-K for the period
                                                           ending March 31, 1998

                         LONG ISLAND LIGHTING COMPANY

                               POWER OF ATTORNEY

            WHEREAS,  LONG ISLAND LIGHTING COMPANY,  a New York corporation (the
"Company"),  intends to file with the Securities and Exchange  Commission  under
the Securities  Exchange Act of 1934, as amended,  an Annual Report on Form 10-K
as  prescribed  by said  Commission  pursuant  to said  Act  and the  rules  and
regulations promulgated thereunder.

            NOW,  THEREFORE,  in my capacity either as a director or officer, or
both as the case may be, of the Company,  I do hereby appoint KATHLEEN A. MARION
and ANTHONY NOZZOLILLO, and each of them severally, as my attorneys-in-fact with
power to  execute  in my name  and  place,  and in my  capacity  as a  director,
officer,  or both,  as the case may be, of LONG ISLAND  LIGHTING  COMPANY,  said
Report,  any  amendment  to said  Report  and any other  documents  required  in
connection  therewith,  and to file the same with the  Securities  and  Exchange
Commission.

            IN WITNESS WHEREOF,  I have executed this power of attorney this 7th
day of May 1998.

                                     /S/ WILLIAM J. CATACOSINOS
                                     --------------------------
                                    WILLIAM J. CATACOSINOS
                                    PRINCIPAL EXECUTIVE OFFICER,
                                    and CHAIRMAN OF THE
                                    BOARD OF DIRECTORS

<PAGE>

                                                                   Exhibit 24(a)

                                                           Annual Report on Form
                                                             10-K for the period
                                                           ending March 31, 1998


                         LONG ISLAND LIGHTING COMPANY

                               POWER OF ATTORNEY

            WHEREAS,  LONG ISLAND LIGHTING COMPANY,  a New York corporation (the
"Company"),  intends to file with the Securities and Exchange  Commission  under
the Securities  Exchange Act of 1934, as amended,  an Annual Report on Form 10-K
as  prescribed  by said  Commission  pursuant  to said  Act  and the  rules  and
regulations promulgated thereunder.

            NOW,  THEREFORE,  in my capacity either as a director or officer, or
both as the case may be, of the Company,  I do hereby appoint KATHLEEN A. MARION
and ANTHONY NOZZOLILLO, and each of them severally, as my attorneys-in-fact with
power to  execute  in my name  and  place,  and in my  capacity  as a  director,
officer,  or both,  as the case may be, of LONG ISLAND  LIGHTING  COMPANY,  said
Report,  any  amendment  to said  Report  and any other  documents  required  in
connection  therewith,  and to file the same with the  Securities  and  Exchange
Commission.

            IN WITNESS WHEREOF,  I have executed this power of attorney this 27 
day of May 1998.

                                        /S/ A. JAMES BARNES
                                        -------------------
                                    A. JAMES BARNES, DIRECTOR

<PAGE>

                                                                   Exhibit 24(a)

                                                           Annual Report on Form
                                                             10-K for the period
                                                           ending March 31, 1998


                         LONG ISLAND LIGHTING COMPANY

                               POWER OF ATTORNEY

            WHEREAS,  LONG ISLAND LIGHTING COMPANY,  a New York corporation (the
"Company"),  intends to file with the Securities and Exchange  Commission  under
the Securities  Exchange Act of 1934, as amended,  an Annual Report on Form 10-K
as  prescribed  by said  Commission  pursuant  to said  Act  and the  rules  and
regulations promulgated thereunder.

            NOW,  THEREFORE,  in my capacity either as a director or officer, or
both as the case may be, of the Company,  I do hereby appoint KATHLEEN A. MARION
and ANTHONY NOZZOLILLO, and each of them severally, as my attorneys-in-fact with
power to  execute  in my name  and  place,  and in my  capacity  as a  director,
officer,  or both,  as the case may be, of LONG ISLAND  LIGHTING  COMPANY,  said
Report,  any  amendment  to said  Report  and any other  documents  required  in
connection  therewith,  and to file the same with the  Securities  and  Exchange
Commission.

            IN WITNESS WHEREOF,  I have executed this power of attorney this 27 
day of May 1998.

                                      /S/ GEORGE BUGLIARELLO
                                      ----------------------
                                    GEORGE BUGLIARELLO, DIRECTOR
<PAGE>

                                                                   Exhibit 24(a)

                                                           Annual Report on Form
                                                             10-K for the period
                                                           ending March 31, 1998

                         LONG ISLAND LIGHTING COMPANY

                               POWER OF ATTORNEY

            WHEREAS,  LONG ISLAND LIGHTING COMPANY,  a New York corporation (the
"Company"),  intends to file with the Securities and Exchange  Commission  under
the Securities  Exchange Act of 1934, as amended,  an Annual Report on Form 10-K
as  prescribed  by said  Commission  pursuant  to said  Act  and the  rules  and
regulations promulgated thereunder.

            NOW,  THEREFORE,  in my capacity either as a director or officer, or
both as the case may be, of the Company,  I do hereby appoint KATHLEEN A. MARION
and ANTHONY NOZZOLILLO, and each of them severally, as my attorneys-in-fact with
power to  execute  in my name  and  place,  and in my  capacity  as a  director,
officer,  or both,  as the case may be, of LONG ISLAND  LIGHTING  COMPANY,  said
Report,  any  amendment  to said  Report  and any other  documents  required  in
connection  therewith,  and to file the same with the  Securities  and  Exchange
Commission.

            IN WITNESS WHEREOF,  I have executed this power of attorney this 27 
day of May 1998.

                                     /S/ RENSO L. CAPORALI
                                     ---------------------
                                    RENSO L. CAPORALI, DIRECTOR

<PAGE>

                                                                   Exhibit 24(a)

                                                           Annual Report on Form
                                                             10-K for the period
                                                           ending March 31, 1998

                         LONG ISLAND LIGHTING COMPANY

                               POWER OF ATTORNEY

            WHEREAS,  LONG ISLAND LIGHTING COMPANY,  a New York corporation (the
"Company"),  intends to file with the Securities and Exchange  Commission  under
the Securities  Exchange Act of 1934, as amended,  an Annual Report on Form 10-K
as  prescribed  by said  Commission  pursuant  to said  Act  and the  rules  and
regulations promulgated thereunder.

            NOW,  THEREFORE,  in my capacity either as a director or officer, or
both as the case may be, of the Company,  I do hereby appoint KATHLEEN A. MARION
and ANTHONY NOZZOLILLO, and each of them severally, as my attorneys-in-fact with
power to  execute  in my name  and  place,  and in my  capacity  as a  director,
officer,  or both,  as the case may be, of LONG ISLAND  LIGHTING  COMPANY,  said
Report,  any  amendment  to said  Report  and any other  documents  required  in
connection  therewith,  and to file the same with the  Securities  and  Exchange
Commission.

            IN WITNESS WHEREOF,  I have executed this power of attorney this 7th
day of May 1998.

                                    /S/ JAMES T. FLYNN
                                    ------------------
                                    JAMES T. FLYNN,
                                    PRESIDENT, CHIEF OPERATING
                                    OFFICER AND DIRECTOR

<PAGE>

                                                                   Exhibit 24(a)

                                                           Annual Report on Form
                                                             10-K for the period
                                                           ending March 31, 1998

                         LONG ISLAND LIGHTING COMPANY

                               POWER OF ATTORNEY

            WHEREAS,  LONG ISLAND LIGHTING COMPANY,  a New York corporation (the
"Company"),  intends to file with the Securities and Exchange  Commission  under
the Securities  Exchange Act of 1934, as amended,  an Annual Report on Form 10-K
as  prescribed  by said  Commission  pursuant  to said  Act  and the  rules  and
regulations promulgated thereunder.

            NOW,  THEREFORE,  in my capacity either as a director or officer, or
both as the case may be, of the Company,  I do hereby appoint KATHLEEN A. MARION
and ANTHONY NOZZOLILLO, and each of them severally, as my attorneys-in-fact with
power to  execute  in my name  and  place,  and in my  capacity  as a  director,
officer,  or both,  as the case may be, of LONG ISLAND  LIGHTING  COMPANY,  said
Report,  any  amendment  to said  Report  and any other  documents  required  in
connection  therewith,  and to file the same with the  Securities  and  Exchange
Commission.

            IN WITNESS WHEREOF,  I have executed this power of attorney this 27 
day of May 1998.

                                     /S/ VICKI L. FULLER
                                     -------------------
                                    VICKI L. FULLER, DIRECTOR

<PAGE>

                                                                   Exhibit 24(a)

                                                           Annual Report on Form
                                                             10-K for the period
                                                           ending March 31, 1998

                         LONG ISLAND LIGHTING COMPANY

                               POWER OF ATTORNEY

            WHEREAS,  LONG ISLAND LIGHTING COMPANY,  a New York corporation (the
"Company"),  intends to file with the Securities and Exchange  Commission  under
the Securities  Exchange Act of 1934, as amended,  an Annual Report on Form 10-K
as  prescribed  by said  Commission  pursuant  to said  Act  and the  rules  and
regulations promulgated thereunder.

            NOW,  THEREFORE,  in my capacity either as a director or officer, or
both as the case may be, of the Company,  I do hereby appoint KATHLEEN A. MARION
and ANTHONY NOZZOLILLO, and each of them severally, as my attorneys-in-fact with
power to  execute  in my name  and  place,  and in my  capacity  as a  director,
officer,  or both,  as the case may be, of LONG ISLAND  LIGHTING  COMPANY,  said
Report,  any  amendment  to said  Report  and any other  documents  required  in
connection  therewith,  and to file the same with the  Securities  and  Exchange
Commission.

            IN WITNESS WHEREOF,  I have executed this power of attorney this 27 
day of May 1998.

                                     /S/ KATHERINE D. ORTEGA
                                     -----------------------
                                    KATHERINE D. ORTEGA, DIRECTOR
<PAGE>

                                                                   Exhibit 24(a)

                                                           Annual Report on Form
                                                             10-K for the period
                                                           ending March 31, 1998

                         LONG ISLAND LIGHTING COMPANY

                               POWER OF ATTORNEY

            WHEREAS,  LONG ISLAND LIGHTING COMPANY,  a New York corporation (the
"Company"),  intends to file with the Securities and Exchange  Commission  under
the Securities  Exchange Act of 1934, as amended,  an Annual Report on Form 10-K
as  prescribed  by said  Commission  pursuant  to said  Act  and the  rules  and
regulations promulgated thereunder.

            NOW,  THEREFORE,  in my capacity either as a director or officer, or
both as the case may be, of the Company,  I do hereby appoint KATHLEEN A. MARION
and ANTHONY NOZZOLILLO, and each of them severally, as my attorneys-in-fact with
power to  execute  in my name  and  place,  and in my  capacity  as a  director,
officer,  or both,  as the case may be, of LONG ISLAND  LIGHTING  COMPANY,  said
Report,  any  amendment  to said  Report  and any other  documents  required  in
connection  therewith,  and to file the same with the  Securities  and  Exchange
Commission.

            IN WITNESS WHEREOF,  I have executed this power of attorney this 27 
day of May 1998.

                                     /S/ BASIL A. PATERSON
                                     ---------------------
                                    BASIL A. PATERSON, DIRECTOR

<PAGE>

                                                                   Exhibit 24(a)

                                                           Annual Report on Form
                                                             10-K for the period
                                                           ending March 31, 1998
                         LONG ISLAND LIGHTING COMPANY

                               POWER OF ATTORNEY

            WHEREAS,  LONG ISLAND LIGHTING COMPANY,  a New York corporation (the
"Company"),  intends to file with the Securities and Exchange  Commission  under
the Securities  Exchange Act of 1934, as amended,  an Annual Report on Form 10-K
as  prescribed  by said  Commission  pursuant  to said  Act  and the  rules  and
regulations promulgated thereunder.

            NOW,  THEREFORE,  in my capacity either as a director or officer, or
both as the case may be, of the Company,  I do hereby appoint KATHLEEN A. MARION
and ANTHONY NOZZOLILLO, and each of them severally, as my attorneys-in-fact with
power to  execute  in my name  and  place,  and in my  capacity  as a  director,
officer,  or both,  as the case may be, of LONG ISLAND  LIGHTING  COMPANY,  said
Report,  any  amendment  to said  Report  and any other  documents  required  in
connection  therewith,  and to file the same with the  Securities  and  Exchange
Commission.

            IN WITNESS WHEREOF,  I have executed this power of attorney this 27 
day of May 1998.

                                      /S/ RICHARD L. SCHMALENSEE
                                      --------------------------
                                    RICHARD L. SCHMALENSEE, DIRECTOR

<PAGE>


                                                                   Exhibit 24(a)

                                                           Annual Report on Form
                                                             10-K for the period
                                                           ending March 31, 1998

                         LONG ISLAND LIGHTING COMPANY

                               POWER OF ATTORNEY

            WHEREAS,  LONG ISLAND LIGHTING COMPANY,  a New York corporation (the
"Company"),  intends to file with the Securities and Exchange  Commission  under
the Securities  Exchange Act of 1934, as amended,  an Annual Report on Form 10-K
as  prescribed  by said  Commission  pursuant  to said  Act  and the  rules  and
regulations promulgated thereunder.

            NOW,  THEREFORE,  in my capacity either as a director or officer, or
both as the case may be, of the Company,  I do hereby appoint KATHLEEN A. MARION
and ANTHONY NOZZOLILLO, and each of them severally, as my attorneys-in-fact with
power to  execute  in my name  and  place,  and in my  capacity  as a  director,
officer,  or both,  as the case may be, of LONG ISLAND  LIGHTING  COMPANY,  said
Report,  any  amendment  to said  Report  and any other  documents  required  in
connection  therewith,  and to file the same with the  Securities  and  Exchange
Commission.

            IN WITNESS WHEREOF,  I have executed this power of attorney this 7th
day of May 1998.

                                     /S/ GEORGE J.. SIDERIS
                                     ----------------------
                                    GEORGE J. SIDERIS, DIRECTOR

<PAGE>
                                                                   Exhibit 24(a)

                                                           Annual Report on Form
                                                             10-K for the period
                                                           ending March 31, 1998

                         LONG ISLAND LIGHTING COMPANY

                               POWER OF ATTORNEY

            WHEREAS,  LONG ISLAND LIGHTING COMPANY,  a New York corporation (the
"Company"),  intends to file with the Securities and Exchange  Commission  under
the Securities  Exchange Act of 1934, as amended,  an Annual Report on Form 10-K
as  prescribed  by said  Commission  pursuant  to said  Act  and the  rules  and
regulations promulgated thereunder.

            NOW,  THEREFORE,  in my capacity either as a director or officer, or
both as the case may be, of the Company,  I do hereby appoint KATHLEEN A. MARION
and ANTHONY NOZZOLILLO, and each of them severally, as my attorneys-in-fact with
power to  execute  in my name  and  place,  and in my  capacity  as a  director,
officer,  or both,  as the case may be, of LONG ISLAND  LIGHTING  COMPANY,  said
Report,  any  amendment  to said  Report  and any other  documents  required  in
connection  therewith,  and to file the same with the  Securities  and  Exchange
Commission.

            IN WITNESS WHEREOF,  I have executed this power of attorney this 11
day of May 1998.

                                     /S/ JOHN H. TALMAGE
                                     -------------------
                                    JOHN H. TALMAGE, DIRECTOR

<PAGE>

                                                                   EXHIBIT 24(b)
                                                              Form 10-K for year
                                                            ended March 31, 1998

                         LONG ISLAND LIGHTING COMPANY
                      CERTIFICATE AS TO POWER OF ATTORNEY

            WHEREAS,  LONG  ISLAND  LIGHTING  COMPANY,  a New York  corporation,
intends to file with the Securities and Exchange Commission under the Securities
Exchange Act of 1934, as amended,  an Annual Report for the year ended March 31,
1998, on Form 10-K as prescribed by said Commission pursuant to said Act and the
rules and regulations promulgated thereunder.

            NOW,  THEREFORE,  in my capacity as Assistant Corporate Secretary of
Long Island Lighting  Company,  I do hereby certify that Anthony  Nozzolillo has
been  appointed by the Board of Directors of Long Island  Lighting  Company with
power to execute,  among other  documents,  said Report,  any  amendment to said
Report and any other documents required in connection therewith, and to file the
same with the Securities and Exchange Commission.

            WITNESS my hand and the seal of the Company this 27 day of May, 1998

                                     /S/ THEODORE A. BABCOCK
                                     -----------------------
                                    THEODORE A. BABCOCK
                               Assistant Corporate Secretary

(Corporate Seal)


<PAGE>

                         LONG ISLAND LIGHTING COMPANY
                     (Resolution adopted on May 27, 1998)


      "RESOLVED, that the proper officers of the Corporation be, and hereby are,
and  each of them  with  the  full  authority  without  the  others  hereby  is,
authorized,   empowered  and  directed,  in  the  name  and  on  behalf  of  the
Corporation, to execute the corporation's Form 10-K for the year ended March 31,
1998,  substantially  in the form previously  circulated to the Directors of the
Corporation,  with such  changes  as such  proper  officers,  with the advice of
counsel deem necessary or desirable, the execution by such proper officers to be
conclusive  evidence  that they or he/she deemed such changes to be necessary or
desirable,  and to  execute  any  amendment  to such Form 10-K,  to procure  all
necessary  signatures thereon, and to file such Form 10-K and any amendment when
so executed  (together with  appropriate  exhibits  thereto) with the Securities
Exchange Commission."


<PAGE>
                                                                   Exhibit 24(c)
                                                              Form 10-K for year
                                                           ending March 31, 1998


                         LONG ISLAND LIGHTING COMPANY


     I, KATHLEEN A. MARION,  Corporate Secretary of LONG ISLAND LIGHTING COMPANY
(the "Company"),  a New York corporation,  DO HEREBY CERTIFY that annexed hereto
is a true,  correct and complete copy of the resolution  adopted at a meeting of
the Board of Directors  of the Company duly called and held on May 27, 1998,  at
which meeting a quorum was present and acting throughout.
   
     AND I DO FURTHER CERTIFY that the foregoing  resolution has not been in any
way amended,  annulled,  rescinded or revoked and that the same is still in full
force and effect.

     WITNESS my hand and the seal of the Company this 27 day of May, 1998.

                                           /S/ KATHLEEN A. MARION
                                           ----------------------
                                                KATHLEEN A. MARION
                                                Corporate Secretary

(Corporate Seal)