EXHIBIT 24

                        POWER OF ATTORNEY


     The undersigned hereby appoints Michael E. Bukaty and
David G. Carr, and each of them, with full power of substitution,
as his attorney-in-fact, to execute in the name and on behalf of
the undersigned the Form 10-K Annual Report of Latshaw
Enterprises, Inc., and any amendments thereto, to be filed with
the Securities and Exchange Commission for its fiscal year ended
November 2, 1996.

Dated:  January 17, 1997


                            By:/s/L. Chandler Smith
                               L. Chandler Smith, Director






<PAGE>
                        POWER OF ATTORNEY


     The undersigned hereby appoints Michael E. Bukaty and
David G. Carr, and each of them, with full power of substitution,
as his attorney-in-fact, to execute in the name and on behalf of
the undersigned the Form 10-K Annual Report of Latshaw
Enterprises, Inc., and any amendments thereto, to be filed with
the Securities and Exchange Commission for its fiscal year ended
November 2, 1996.

Dated:  January 17, 1997


                            By:/s/David G. Carr                               
                               David G. Carr,
                               Senior Vice President, Chief
                               Financial and Accounting
                               Officer, and Secretary







<PAGE>
                        POWER OF ATTORNEY


     The undersigned hereby appoints Michael E. Bukaty and
David G. Carr, and each of them, with full power of substitution,
as his attorney-in-fact, to execute in the name and on behalf of
the undersigned the Form 10-K Annual Report of Latshaw
Enterprises, Inc., and any amendments thereto, to be filed with
the Securities and Exchange Commission for its fiscal year ended
November 2, 1996.

Dated:  January 17, 1997



                            By:/s/Michael E. Bukaty
                               Michael E. Bukaty
                               President, Chief Operating
                               Officer and a Director







<PAGE>
                        POWER OF ATTORNEY


     The undersigned hereby appoints Michael E. Bukaty and
David G. Carr, and each of them, with full power of substitution,
as his attorney-in-fact, to execute in the name and on behalf of
the undersigned the Form 10-K Annual Report of Latshaw
Enterprises, Inc., and any amendments thereto, to be filed with
the Securities and Exchange Commission for its fiscal year ended
November 2, 1996.

Dated:  January 17, 1997


                            By:/s/John Latshaw                               
                               John Latshaw
                               Chairman of the Board of
                               Directors, Managing Director,
                               Chief Executive Officer
                               and a Director








<PAGE>
                        POWER OF ATTORNEY


     The undersigned hereby appoints Michael E. Bukaty and
David G. Carr, and each of them, with full power of substitution,
as her attorney-in-fact, to execute in the name and on behalf of
the undersigned the Form 10-K Annual Report of Latshaw
Enterprises, Inc., and any amendments thereto, to be filed with
the Securities and Exchange Commission for its fiscal year ended
November 2, 1996.

Dated:  January 17, 1997


                             By:/s/Elizabeth A. Reid-Scott
                                Elizabeth A. Reid-Scott, Director