Exhibit 24(a)

                                                Annual Report on Form
                                                10-K for the period
                                                ending December 31, 1996



                          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 28th day of
January 1997.



                                     /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 December 31, 1996



                          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 25th day of
January 1997.



                                    /s/ A. James Barnes
                                    --------------------
                                    A. JAMES BARNES, DIRECTOR


<PAGE>

                                                Exhibit 24(a)

                                                Annual Report on Form
                                                10-K for the period
                                                ending December 31, 1996



                          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 27th day of
January 1997.



                                    /s/ George Bugliarello
                                    ----------------------
                                    GEORGE BUGLIARELLO, DIRECTOR

<PAGE>

                                                Exhibit 24(a)

                                                Annual Report on Form
                                                10-K for the period
                                                ending December 31, 1996



                          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 25th day of
January 1997.




                                    /s/ Renso L. Caporali
                                    ---------------------
                                    RENSO L. CAPORALI, DIRECTOR


<PAGE>


                                                Exhibit 24(a)

                                                Annual Report on Form
                                                10-K for the period
                                                ending December 31, 1996



                          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 29th day of
January 1997.




                                    /s/ Peter O. Crisp
                                    ------------------
                                    PETER O. CRISP, DIRECTOR






<PAGE>



                                                Exhibit 24(a)

                                                Annual Report on Form
                                                10-K for the period
                                                ending December 31, 1996



                          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 30th day of
February 1997.




                                   /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 December 31, 1996



                          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 30th day of
February 1997.




                                    /s/ Vicki L. Fuller
                                    -------------------
                                    VICKI L. FULLER, DIRECTOR






<PAGE>



                                                Exhibit 24(a)

                                                Annual Report on Form
                                                10-K for the period
                                                ending December 31, 1996



                          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 27th
day of January 1997.




                                       /s/ Katherine D. Ortega
                                       -----------------------
                                    KATHERINE D. ORTEGA, DIRECTOR






<PAGE>



                                                Exhibit 24(a)

                                                Annual Report on Form
                                                10-K for the period
                                                ending December 31, 1996



                          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 27th
day of January 1997.




                                        /s/ Basil A. Paterson
                                        ---------------------
                                    BASIL A. PATERSON, DIRECTOR






<PAGE>



                                                Exhibit 24(a)

                                                Annual Report on Form
                                                10-K for the period
                                                ending December 31, 1996



                          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 26th
day of January 1997.




                                       /s/ Richard L. Schmalensee
                                       --------------------------
                                    RICHARD L. SCHMALENSEE, DIRECTOR







<PAGE>



                                                Exhibit 24(a)

                                                Annual Report on Form
                                                10-K for the period
                                                ending December 31, 1996



                          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 30th
day of February 1997.




                                     /s/ George J. Sideris
                                     ---------------------
                                    GEORGE J. SIDERIS, DIRECTOR






<PAGE>


                                                Exhibit 24(a)

                                                Annual Report on Form
                                                10-K for the period
                                                ending December 31, 1996



                          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 25th
day of January 1997.




                                      /s/ John H. Talmage
                                      -------------------
                                    JOHN H. TALMAGE, DIRECTOR





<PAGE>



                                                                   EXHIBIT 24(b)






                                                                  1996 Form 10-K


                          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  December
31, 1996, 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  5th day of
February, 1997.



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




(Corporate Seal)





<PAGE>




                                                         Exhibit 24(c)


                                                        1996 FORM 10-K




                          LONG ISLAND LIGHTING COMPANY


      I,  KATHERINE  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
February 5, 1997, 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 5th day of  February,
1997.


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


(Corporate Seal)

<PAGE>

                          LONG ISLAND LIGHTING COMPANY

                   (Resolution adopted on February 5, 1997)


      "RESOLVED, that

     1. the proper  officers of this Company are  authorized to execute and file
with the Securities and Exchange Commission under the Securities Exchange Act of
1934, as amended, the Annual Report on Form 10-K for the Year Ended December 31,
1996 as  prescribed  by said  Commission  pursuant to said Act and the rules and
regulations promulgated thereunder,  substantially in the form submitted to each
of the directors with such additional changes therein as counsel for the Company
shall approve (the "Form 10-K");

     2. Anthony  Nozzolillo,  Senior Vice President and Chief Financial Officer,
and Kathleen A. Marion, Vice President and Corporate Secretary, their successors
and each of them, are  designated as agents for service in connection  with said
Form  10-K  and  each  of  them  is   authorized  to  receive  all  notices  and
communications from the Securities and Exchange Commission  respecting said Form
10-K and any amendment  thereto;  and all powers which are provided by any rules
and  regulations  of said  Commission to be conferred upon persons so designated
are hereby  conferred  upon each of said officers;  and 

     3. without  limiting the authority of any officer of this Company to act in
the premises,  Anthony  Nozzolillo and Kathleen A. Marion,  their successors and
each of them, are hereby  appointed  attorneys-in-fact  of this Company with the
power to execute  and file any  instruments  and  documents,  including  but not
limited to the Form  10-K,  and to make any  payments  and do any other acts and
things, including the execution and filing of any amendment to said Form 10-K as
they may deem  necessary or desirable to effect such filing;  and the  Corporate
Secretary or any  Assistant  Corporate  Secretary,  or any other officer of this
Company,  is hereby  authorized  to certify  and deliver to the  Securities  and
Exchange Commission copies of this resolution as evidence of such powers."