**Exhibit
        24(b)**
 
 **CLECO
        POWER LLC**
 
 **POWER
        OF ATTORNEY**
 
 WHEREAS, **** Cleco
        Power LLC, a Louisiana limited liability company, (the "Company"), intends
        to
        file with the Securities and Exchange Commission (the "Commission") under
        the
        Securities Exchange Act of 1934, as amended (the "Act"), an Annual Report
        on
        Form 10-K (the "Form 10-K") for the Company's fiscal year ended December
        31,
        2006, with any and all amendments thereto as may be necessary or appropriate,
        together with any and all exhibits and other documents having relation to
        the
        Form 10-K;
 
 NOW,
        THEREFORE, **** the
        undersigned, in the capacity of a manager or officer or both a manager and
        officer of the Company, as the case may be, does hereby appoint Michael H.
        Madison, Kathleen F. Nolen, Mark D. Pearce, and Judy P. Miller, and each
        of them
        severally, his true and lawful attorney(s)-in-fact and agent(s) with power
        to
        act without the other, with full power of substitution and resubstitution,
        to
        execute in his name, place and stead, in any and all capacities, the Form
        10-K
        and any and all amendments thereto and any and all instruments necessary
        or
        incidental in connection therewith, to file the same with the Commission
        and to
        appear before the Commission in connection with any matter relating thereto.
        Each of said attorneys-in-fact and agents shall have full power and authority
        to
        do and perform in the name and on behalf of the undersigned, in any and all
        capacities, every act whatsoever necessary or desirable to be done in the
        premises, as fully and to all intents and purposes as the undersigned might
        or
        could do in person, the undersigned hereby ratifying, approving and confirming
        the acts that said attorneys-in-fact and agents and each of them, or their
        or
        his substitutes or substitute, may lawfully do or cause to be done by virtue
        hereof.
 
 IN
        WITNESS WHEREOF, **** the
        undersigned has executed this power of attorney as of the 26 day of January,
        2007.
 
 
 
 
 /s/
                  Sherian G. CadoriaSherian
                  G. Cadoria
 
 
 1
 
 
 **CLECO
        POWER LLC**
 
 **POWER
        OF ATTORNEY**
 
 WHEREAS, **** Cleco
        Power LLC, a Louisiana limited liability company, (the "Company"), intends
        to
        file with the Securities and Exchange Commission (the "Commission") under
        the
        Securities Exchange Act of 1934, as amended (the "Act"), an Annual Report
        on
        Form 10-K (the "Form 10-K") for the Company's fiscal year ended December
        31,
        2006, with any and all amendments thereto as may be necessary or appropriate,
        together with any and all exhibits and other documents having relation to
        the
        Form 10-K;
 
 NOW,
        THEREFORE, **** the
        undersigned, in the capacity of a manager or officer or both a manager and
        officer of the Company, as the case may be, does hereby appoint Michael H.
        Madison, Kathleen F. Nolen, Mark D. Pearce, and Judy P. Miller, and each
        of them
        severally, his true and lawful attorney(s)-in-fact and agent(s) with power
        to
        act without the other, with full power of substitution and resubstitution,
        to
        execute in his name, place and stead, in any and all capacities, the Form
        10-K
        and any and all amendments thereto and any and all instruments necessary
        or
        incidental in connection therewith, to file the same with the Commission
        and to
        appear before the Commission in connection with any matter relating thereto.
        Each of said attorneys-in-fact and agents shall have full power and authority
        to
        do and perform in the name and on behalf of the undersigned, in any and all
        capacities, every act whatsoever necessary or desirable to be done in the
        premises, as fully and to all intents and purposes as the undersigned might
        or
        could do in person, the undersigned hereby ratifying, approving and confirming
        the acts that said attorneys-in-fact and agents and each of them, or their
        or
        his substitutes or substitute, may lawfully do or cause to be done by virtue
        hereof.
 
 IN
        WITNESS WHEREOF, **** the
        undersigned has executed this power of attorney as of the 26 day of January,
        2007.
 
 
 
 
 /s/
                  Richard B. CrowellRichard
                  B. Crowell
  
 2
 
 
 **CLECO
        POWER LLC**
 
 **POWER
        OF ATTORNEY**
 
 WHEREAS, **** Cleco
        Power LLC, a Louisiana limited liability company, (the "Company"), intends
        to
        file with the Securities and Exchange Commission (the "Commission") under
        the
        Securities Exchange Act of 1934, as amended (the "Act"), an Annual Report
        on
        Form 10-K (the "Form 10-K") for the Company's fiscal year ended December
        31,
        2006, with any and all amendments thereto as may be necessary or appropriate,
        together with any and all exhibits and other documents having relation to
        the
        Form 10-K;
 
 NOW,
        THEREFORE, **** the
        undersigned, in the capacity of a manager or officer or both a manager and
        officer of the Company, as the case may be, does hereby appoint Michael H.
        Madison, Kathleen F. Nolen, Mark D. Pearce, and Judy P. Miller, and each
        of them
        severally, his true and lawful attorney(s)-in-fact and agent(s) with power
        to
        act without the other, with full power of substitution and resubstitution,
        to
        execute in his name, place and stead, in any and all capacities, the Form
        10-K
        and any and all amendments thereto and any and all instruments necessary
        or
        incidental in connection therewith, to file the same with the Commission
        and to
        appear before the Commission in connection with any matter relating thereto.
        Each of said attorneys-in-fact and agents shall have full power and authority
        to
        do and perform in the name and on behalf of the undersigned, in any and all
        capacities, every act whatsoever necessary or desirable to be done in the
        premises, as fully and to all intents and purposes as the undersigned might
        or
        could do in person, the undersigned hereby ratifying, approving and confirming
        the acts that said attorneys-in-fact and agents and each of them, or their
        or
        his substitutes or substitute, may lawfully do or cause to be done by virtue
        hereof.
 
 IN
        WITNESS WHEREOF, **** the
        undersigned has executed this power of attorney as of the 26th day of January,
        2007.
 
 
 
 
 /s/
                  J. Patrick GarrettJ.
                  Patrick Garrett
   3
   **CLECO
        POWER LLC**
 
 **POWER
        OF ATTORNEY**
 
 WHEREAS, **** Cleco
        Power LLC, a Louisiana limited liability company, (the "Company"), intends
        to
        file with the Securities and Exchange Commission (the "Commission") under
        the
        Securities Exchange Act of 1934, as amended (the "Act"), an Annual Report
        on
        Form 10-K (the "Form 10-K") for the Company's fiscal year ended December
        31,
        2006, with any and all amendments thereto as may be necessary or appropriate,
        together with any and all exhibits and other documents having relation to
        the
        Form 10-K;
 
 NOW,
        THEREFORE, **** the
        undersigned, in the capacity of a manager or officer or both a manager and
        officer of the Company, as the case may be, does hereby appoint Michael H.
        Madison, Kathleen F. Nolen, Mark D. Pearce, and Judy P. Miller, and each
        of them
        severally, his true and lawful attorney(s)-in-fact and agent(s) with power
        to
        act without the other, with full power of substitution and resubstitution,
        to
        execute in his name, place and stead, in any and all capacities, the Form
        10-K
        and any and all amendments thereto and any and all instruments necessary
        or
        incidental in connection therewith, to file the same with the Commission
        and to
        appear before the Commission in connection with any matter relating thereto.
        Each of said attorneys-in-fact and agents shall have full power and authority
        to
        do and perform in the name and on behalf of the undersigned, in any and all
        capacities, every act whatsoever necessary or desirable to be done in the
        premises, as fully and to all intents and purposes as the undersigned might
        or
        could do in person, the undersigned hereby ratifying, approving and confirming
        the acts that said attorneys-in-fact and agents and each of them, or their
        or
        his substitutes or substitute, may lawfully do or cause to be done by virtue
        hereof.
 
 IN
        WITNESS WHEREOF, **** the
        undersigned has executed this power of attorney as of the 26th day of January,
        2007.
 
 
 
 
 /s/
                  F. Ben James, Jr.F.
                  Ben James, Jr.
 
  4
 
 **CLECO
        POWER LLC**
 
 **POWER
        OF ATTORNEY**
 
 WHEREAS, **** Cleco
        Power LLC, a Louisiana limited liability company, (the "Company"), intends
        to
        file with the Securities and Exchange Commission (the "Commission") under
        the
        Securities Exchange Act of 1934, as amended (the "Act"), an Annual Report
        on
        Form 10-K (the "Form 10-K") for the Company's fiscal year ended December
        31,
        2006, with any and all amendments thereto as may be necessary or appropriate,
        together with any and all exhibits and other documents having relation to
        the
        Form 10-K;
 
 NOW,
        THEREFORE, **** the
        undersigned, in the capacity of a manager or officer or both a manager and
        officer of the Company, as the case may be, does hereby appoint Michael H.
        Madison, Kathleen F. Nolen, Mark D. Pearce, and Judy P. Miller, and each
        of them
        severally, his true and lawful attorney(s)-in-fact and agent(s) with power
        to
        act without the other, with full power of substitution and resubstitution,
        to
        execute in his name, place and stead, in any and all capacities, the Form
        10-K
        and any and all amendments thereto and any and all instruments necessary
        or
        incidental in connection therewith, to file the same with the Commission
        and to
        appear before the Commission in connection with any matter relating thereto.
        Each of said attorneys-in-fact and agents shall have full power and authority
        to
        do and perform in the name and on behalf of the undersigned, in any and all
        capacities, every act whatsoever necessary or desirable to be done in the
        premises, as fully and to all intents and purposes as the undersigned might
        or
        could do in person, the undersigned hereby ratifying, approving and confirming
        the acts that said attorneys-in-fact and agents and each of them, or their
        or
        his substitutes or substitute, may lawfully do or cause to be done by virtue
        hereof.
 
 IN
        WITNESS WHEREOF, **** the
        undersigned has executed this power of attorney as of the 26th day of January,
        2007.
 
 
 
 
 /s/
                  Elton R. KingElton
                  R. King
   
 5
 
 **CLECO
        POWER LLC**
 
 **POWER
        OF ATTORNEY**
 
 WHEREAS, **** Cleco
        Power LLC, a Louisiana limited liability company, (the "Company"), intends
        to
        file with the Securities and Exchange Commission (the "Commission") under
        the
        Securities Exchange Act of 1934, as amended (the "Act"), an Annual Report
        on
        Form 10-K (the "Form 10-K") for the Company's fiscal year ended December
        31,
        2006, with any and all amendments thereto as may be necessary or appropriate,
        together with any and all exhibits and other documents having relation to
        the
        Form 10-K;
 
 NOW,
        THEREFORE, **** the
        undersigned, in the capacity of a manager or officer or both a manager and
        officer of the Company, as the case may be, does hereby appoint Michael H.
        Madison, Kathleen F. Nolen, Mark D. Pearce, Judy P. Miller, and each of them
        severally, his true and lawful attorney(s)-in-fact and agent(s) with power
        to
        act without the other, with full power of substitution and resubstitution,
        to
        execute in his name, place and stead, in any and all capacities, the Form
        10-K
        and any and all amendments thereto and any and all instruments necessary
        or
        incidental in connection therewith, to file the same with the Commission
        and to
        appear before the Commission in connection with any matter relating thereto.
        Each of said attorneys-in-fact and agents shall have full power and authority
        to
        do and perform in the name and on behalf of the undersigned, in any and all
        capacities, every act whatsoever necessary or desirable to be done in the
        premises, as fully and to all intents and purposes as the undersigned might
        or
        could do in person, the undersigned hereby ratifying, approving and confirming
        the acts that said attorneys-in-fact and agents and each of them, or their
        or
        his substitutes or substitute, may lawfully do or cause to be done by virtue
        hereof.
 
 IN
        WITNESS WHEREOF, **** the
        undersigned has executed this power of attorney as of the 26th day of January,
        2007.
 
 
 
 
 /s/
                  William L. MarksWilliam
                  L. Marks
 
 
 
 6
 
  **CLECO
        POWER LLC**
 
 **POWER
        OF ATTORNEY**
 
 WHEREAS, **** Cleco
        Power LLC, a Louisiana limited liability company, (the "Company"), intends
        to
        file with the Securities and Exchange Commission (the "Commission") under
        the
        Securities Exchange Act of 1934, as amended (the "Act"), an Annual Report
        on
        Form 10-K (the "Form 10-K") for the Company's fiscal year ended December
        31,
        2006, with any and all amendments thereto as may be necessary or appropriate,
        together with any and all exhibits and other documents having relation to
        the
        Form 10-K;
 
 NOW,
        THEREFORE, **** the
        undersigned, in the capacity of a manager or officer or both a manager and
        officer of the Company, as the case may be, does hereby appoint Michael H.
        Madison, Kathleen F. Nolen, Mark D. Pearce, and Judy P. Miller, and each
        of them
        severally, his true and lawful attorney(s)-in-fact and agent(s) with power
        to
        act without the other, with full power of substitution and resubstitution,
        to
        execute in his name, place and stead, in any and all capacities, the Form
        10-K
        and any and all amendments thereto and any and all instruments necessary
        or
        incidental in connection therewith, to file the same with the Commission
        and to
        appear before the Commission in connection with any matter relating thereto.
        Each of said attorneys-in-fact and agents shall have full power and authority
        to
        do and perform in the name and on behalf of the undersigned, in any and all
        capacities, every act whatsoever necessary or desirable to be done in the
        premises, as fully and to all intents and purposes as the undersigned might
        or
        could do in person, the undersigned hereby ratifying, approving and confirming
        the acts that said attorneys-in-fact and agents and each of them, or their
        or
        his substitutes or substitute, may lawfully do or cause to be done by virtue
        hereof.
 
 IN
        WITNESS WHEREOF, **** the
        undersigned has executed this power of attorney as of the 26th day of January,
        2007.
 
 
 
 
 /s/
                  Robert T. Ratcliff, Sr.Robert
                  T. Ratcliff, Sr.
 
 
 7
 
 **CLECO
        POWER LLC**
 
 **POWER
        OF ATTORNEY**
 
 WHEREAS, **** Cleco
        Power LLC, a Louisiana limited liability company, (the "Company"), intends
        to
        file with the Securities and Exchange Commission (the "Commission") under
        the
        Securities Exchange Act of 1934, as amended (the "Act"), an Annual Report
        on
        Form 10-K (the "Form 10-K") for the Company's fiscal year ended December
        31,
        2006, with any and all amendments thereto as may be necessary or appropriate,
        together with any and all exhibits and other documents having relation to
        the
        Form 10-K;
 
 NOW,
        THEREFORE, **** the
        undersigned, in the capacity of a manager or officer or both a manager and
        officer of the Company, as the case may be, does hereby appoint Michael H.
        Madison, Kathleen F. Nolen, Mark D. Pearce, Judy P. Miller, and each of them
        severally, his true and lawful attorney(s)-in-fact and agent(s) with power
        to
        act without the other, with full power of substitution and resubstitution,
        to
        execute in his name, place and stead, in any and all capacities, the Form
        10-K
        and any and all amendments thereto and any and all instruments necessary
        or
        incidental in connection therewith, to file the same with the Commission
        and to
        appear before the Commission in connection with any matter relating thereto.
        Each of said attorneys-in-fact and agents shall have full power and authority
        to
        do and perform in the name and on behalf of the undersigned, in any and all
        capacities, every act whatsoever necessary or desirable to be done in the
        premises, as fully and to all intents and purposes as the undersigned might
        or
        could do in person, the undersigned hereby ratifying, approving and confirming
        the acts that said attorneys-in-fact and agents and each of them, or their
        or
        his substitutes or substitute, may lawfully do or cause to be done by virtue
        hereof.
 
 IN
        WITNESS WHEREOF, **** the
        undersigned has executed this power of attorney as of the 26th day of January,
        2007.
 
 
 
 
 /s/
                  William H. Walker, Jr.William
                  H. Walker, Jr.
 
 
 
 8
 
  **CLECO
        POWER LLC**
 
 **POWER
        OF ATTORNEY**
 
 WHEREAS, **** Cleco
        Power LLC, a Louisiana limited liability company, (the "Company"), intends
        to
        file with the Securities and Exchange Commission (the "Commission") under
        the
        Securities Exchange Act of 1934, as amended (the "Act"), an Annual Report
        on
        Form 10-K (the "Form 10-K") for the Company's fiscal year ended December
        31,
        2006, with any and all amendments thereto as may be necessary or appropriate,
        together with any and all exhibits and other documents having relation to
        the
        Form 10-K;
 
 NOW,
        THEREFORE, **** the
        undersigned, in the capacity of a manager or officer or both a manager and
        officer of the Company, as the case may be, does hereby appoint Michael H.
        Madison, Kathleen F. Nolen, Mark D. Pearce, and Judy P. Miller, and each
        of them
        severally, his true and lawful attorney(s)-in-fact and agent(s) with power
        to
        act without the other, with full power of substitution and resubstitution,
        to
        execute in his name, place and stead, in any and all capacities, the Form
        10-K
        and any and all amendments thereto and any and all instruments necessary
        or
        incidental in connection therewith, to file the same with the Commission
        and to
        appear before the Commission in connection with any matter relating thereto.
        Each of said attorneys-in-fact and agents shall have full power and authority
        to
        do and perform in the name and on behalf of the undersigned, in any and all
        capacities, every act whatsoever necessary or desirable to be done in the
        premises, as fully and to all intents and purposes as the undersigned might
        or
        could do in person, the undersigned hereby ratifying, approving and confirming
        the acts that said attorneys-in-fact and agents and each of them, or their
        or
        his substitutes or substitute, may lawfully do or cause to be done by virtue
        hereof.
 
 IN
        WITNESS WHEREOF, **** the
        undersigned has executed this power of attorney as of the 26th day of January,
        2007.
 
 
 
 
 /s/
                  W. Larry WestbrookW.
                  Larry Westbrook
 
 
 
 9