**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,
        2007, 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, Wade A. Hoefling,
        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 25th day of
        January,
        2008.
 
 
 
 
 /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,
        2007, 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, Wade A. Hoefling,
        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 25th day of
        January,
        2008.
 
 
 
 
 /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,
        2007, 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, Wade A. Hoefling,
        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 25th day of
        January,
        2008.
 
 
 
 
 /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,
        2007, 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, Wade A. Hoefling,
        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 25th day of
        January,
        2008.
 
 
 
 
 /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,
        2007, 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, Wade A. Hoefling,
        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 25th day of
        January,
        2008.
 
 
 
 
 /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,
        2007, 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, Wade A. Hoefling,
        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 25th day of
        January,
        2008.
 
 
 
 
 /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,
        2007, 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, Wade A. Hoefling,
        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 25th day of
        January,
        2008.
 
 
 
 
 /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,
        2007, 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, Wade A. Hoefling,
        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 25th day of
        January,
        2008.
 
 
 
 
 /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,
        2007, 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, Wade A. Hoefling,
        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 25th day of
        January,
        2008.
 
 
 
 
 /s/  W.
                  Larry WestbrookW.
                  Larry Westbrook
  9