**EXHIBIT 24**

**POWER OF ATTORNEY**

Each person whose signature appears below hereby authorizes Mark Garwood or Michael Moulton, and either of them as attorney-in-fact to sign in his or her behalf, individually and in each capacity stated below, and to file this Annual Report on Form 10-K of Epic Bancorp and all amendments and/or supplements to this Annual Report on Form 10-K.

| **Signature**         |   | **Title**                                                          |   | **Date**                  |
|-----------------------|--------|--------------------------------------------------------------------|--------|---------------------------|
|                       |   |                                                                    |   |                           |
|                  |   |                                                               |   |                      |
| /s/ KIT M. COLE       |   | Director and Executive Chairman of the Board                       |   | March 29, 2007       |
|                       |   |                                                               |   |
| Kit M. Cole           |   |                                                               |   |                      |
|                  |   |                                                               |   |                      |
| /s/ MARK GARWOOD      |   | Director and Chief Executive Officer (Principal Executive Officer) |   | March 29, 2007       |
|                       |   |                                                               |   |
| Mark Garwood          |   |                                                               |   |                      |
|                  |   |                                                               |   |                      |
| /s/ CAROLYN HORAN     |   |  Director                                                     |   |  March 29, 2007 |
|                       |   |                                                               |   |                      |
| Carolyn Horan         |   |                                                               |   |                      |
|                  |   |                                                               |   |                      |
| /s/ RICHARD E. SMITH  |   |  Director                                                     |   |  March 29, 2007 |
|                       |   |                                                               |   |                      |
| Richard E. Smith      |   |                                                               |   |                      |
|                  |   |                                                               |   |                      |
| /s/ W. JEFFREY TAPPAN |   |  Director                                                     |   |  March 29, 2007 |
|                       |   |                                                               |   |                      |
| W. Jeffery Tappan     |   |                                                               |   |                      |
|                  |   |                                                               |   |                      |
| /s/ ALLAN BORTEL      |   |  Director                                                     |   |  March 29, 2007 |
|                       |   |                                                               |   |                      |
| Allan Bortel          |   |                                                               |   |                      |
|                  |   |                                                               |   |                      |
| /s/ PAUL SCHAEFFER    |   |  Director                                                     |   |  March 29, 2007 |
|                       |   |                                                               |   |                      |
| Paul Schaeffer        |   |                                                               |   |                      |
|                  |   |                                                               |   |                      |
| /s/ MICHAEL MOULTON   |   | Chief Financial Officer                                            |   |  March 29, 2007 |
|                       |   | (Principal Financial Officer)                                      |   |                      |
| Michael Moulton       |   |                                                               |   |                      |