<PAGE>
                                                                      EXHIBIT 24

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS:

     WHEREAS, BELLSOUTH CORPORATION, a Georgia corporation (the "Company"),
proposes to file with the Securities and Exchange Commission, under the
Securities Exchange Act of 1934, as amended, its Annual Report on Form 10-K for
the year ended December 31, 2005.

     NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, W. Patrick Shannon, Raymond E. Winborne, Jr. and Rebecca M.
Dunn, and each of them, as attorneys for him or her in his or her name, place
and stead in his or her capacities in the Company, to execute and cause to be
filed the Annual Report and thereafter to execute and file any amendment or
supplement thereto (including any Form 11-K) deemed by them to be necessary or
desirable, hereby giving and granting to said attorneys full power and authority
(including substitution and revocation) to do and perform all and every act and
thing whatsoever requisite and necessary to be done in and about the premises as
fully, to all intents and purposes, as he or she might or could do if personally
present at the doing thereof, hereby ratifying and confirming all that said
attorneys may or shall lawfully do, or cause to be done, by virtue hereof.

     IN WITNESS WHEREOF, each of the undersigned has hereunto set his hand on
the date indicated.


/s/ F. Duane Ackerman                   February 27, 2006
-------------------------------------   -----------------------------------
F. Duane Ackerman                       Date
Chairman of the Board, Chief
Executive Officer and Director
(Principal Executive Officer)


/s/ W. Patrick Shannon                  February 27, 2006
-------------------------------------   -----------------------------------
W. Patrick Shannon                      Date
Chief Financial Officer
(Principal Financial Officer)


/s/ Raymond E. Winborne, Jr.            February 27, 2006
-------------------------------------   -----------------------------------
Raymond E. Winborne, Jr.                Date
Controller

<PAGE>

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS:

     WHEREAS, BELLSOUTH CORPORATION, a Georgia corporation (the "Company"),
proposes to file with the Securities and Exchange Commission, under the
Securities Exchange Act of 1934, as amended, its Annual Report on Form 10-K for
the year ended December 31, 2005.

     NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, W. Patrick Shannon, Raymond E. Winborne, Jr. and Rebecca M.
Dunn, and each of them, as attorneys for him or her in his or her name, place
and stead in his or her capacities in the Company, to execute and cause to be
filed the Annual Report and thereafter to execute and file any amendment or
supplement thereto (including any Form 11-K) deemed by them to be necessary or
desirable, hereby giving and granting to said attorneys full power and authority
(including substitution and revocation) to do and perform all and every act and
thing whatsoever requisite and necessary to be done in and about the premises as
fully, to all intents and purposes, as he or she might or could do if personally
present at the doing thereof, hereby ratifying and confirming all that said
attorneys may or shall lawfully do, or cause to be done, by virtue hereof.

     IN WITNESS WHEREOF, the undersigned has hereunto set his hand on the date
indicated.


/s/ Reuben V. Anderson                  February 27, 2006
-------------------------------------   -----------------------------------
Reuben V. Anderson                      Date
Director

<PAGE>

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS:

     WHEREAS, BELLSOUTH CORPORATION, a Georgia corporation (the "Company"),
proposes to file with the Securities and Exchange Commission, under the
Securities Exchange Act of 1934, as amended, its Annual Report on Form 10-K for
the year ended December 31, 2005.

     NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, W. Patrick Shannon, Raymond E. Winborne, Jr. and Rebecca M.
Dunn, and each of them, as attorneys for him or her in his or her name, place
and stead in his or her capacities in the Company, to execute and cause to be
filed the Annual Report and thereafter to execute and file any amendment or
supplement thereto (including any Form 11-K) deemed by them to be necessary or
desirable, hereby giving and granting to said attorneys full power and authority
(including substitution and revocation) to do and perform all and every act and
thing whatsoever requisite and necessary to be done in and about the premises as
fully, to all intents and purposes, as he or she might or could do if personally
present at the doing thereof, hereby ratifying and confirming all that said
attorneys may or shall lawfully do, or cause to be done, by virtue hereof.

     IN WITNESS WHEREOF, the undersigned has hereunto set his hand on the date
indicated.


/s/ James H. Blanchard                  February 27, 2006
-------------------------------------   ---------------------------------
James H. Blanchard                      Date
Director

<PAGE>

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS:

     WHEREAS, BELLSOUTH CORPORATION, a Georgia corporation (the "Company"),
proposes to file with the Securities and Exchange Commission, under the
Securities Exchange Act of 1934, as amended, its Annual Report on Form 10-K for
the year ended December 31, 2005.

     NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, W. Patrick Shannon, Raymond E. Winborne, Jr. and Rebecca M.
Dunn, and each of them, as attorneys for him or her in his or her name, place
and stead in his or her capacities in the Company, to execute and cause to be
filed the Annual Report and thereafter to execute and file any amendment or
supplement thereto (including any Form 11-K) deemed by them to be necessary or
desirable, hereby giving and granting to said attorneys full power and authority
(including substitution and revocation) to do and perform all and every act and
thing whatsoever requisite and necessary to be done in and about the premises as
fully, to all intents and purposes, as he or she might or could do if personally
present at the doing thereof, hereby ratifying and confirming all that said
attorneys may or shall lawfully do, or cause to be done, by virtue hereof.

     IN WITNESS WHEREOF, the undersigned has hereunto set his hand on the date
indicated.


/s/ J. Hyatt Brown                      February 27, 2006
-------------------------------------   -----------------------------------
J. Hyatt Brown                          Date
Director

<PAGE>

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS:

     WHEREAS, BELLSOUTH CORPORATION, a Georgia corporation (the "Company"),
proposes to file with the Securities and Exchange Commission, under the
Securities Exchange Act of 1934, as amended, its Annual Report on Form 10-K for
the year ended December 31, 2005.

     NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, W. Patrick Shannon, Raymond E. Winborne, Jr. and Rebecca M.
Dunn, and each of them, as attorneys for him or her in his or her name, place
and stead in his or her capacities in the Company, to execute and cause to be
filed the Annual Report and thereafter to execute and file any amendment or
supplement thereto (including any Form 11-K) deemed by them to be necessary or
desirable, hereby giving and granting to said attorneys full power and authority
(including substitution and revocation) to do and perform all and every act and
thing whatsoever requisite and necessary to be done in and about the premises as
fully, to all intents and purposes, as he or she might or could do if personally
present at the doing thereof, hereby ratifying and confirming all that said
attorneys may or shall lawfully do, or cause to be done, by virtue hereof.

     IN WITNESS WHEREOF, the undersigned has hereunto set his hand on the date
indicated.


/s/ Armando M. Codina                   February 21, 2006
-------------------------------------   ------------------------
Armando M. Codina                       Date
Director

<PAGE>

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS:

     WHEREAS, BELLSOUTH CORPORATION, a Georgia corporation (the "Company"),
proposes to file with the Securities and Exchange Commission, under the
Securities Exchange Act of 1934, as amended, its Annual Report on Form 10-K for
the year ended December 31, 2005.

     NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, W. Patrick Shannon, Raymond E. Winborne, Jr. and Rebecca M.
Dunn, and each of them, as attorneys for him or her in his or her name, place
and stead in his or her capacities in the Company, to execute and cause to be
filed the Annual Report and thereafter to execute and file any amendment or
supplement thereto (including any Form 11-K) deemed by them to be necessary or
desirable, hereby giving and granting to said attorneys full power and authority
(including substitution and revocation) to do and perform all and every act and
thing whatsoever requisite and necessary to be done in and about the premises as
fully, to all intents and purposes, as he or she might or could do if personally
present at the doing thereof, hereby ratifying and confirming all that said
attorneys may or shall lawfully do, or cause to be done, by virtue hereof.

     IN WITNESS WHEREOF, the undersigned has hereunto set his hand on the date
indicated.


/s/ Mark L. Feidler                     February 27, 2006
-------------------------------------   ------------------------
Mark L. Feidler                         Date
President, Chief Operating Officer
and Director

<PAGE>

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS:

     WHEREAS, BELLSOUTH CORPORATION, a Georgia corporation (the "Company"),
proposes to file with the Securities and Exchange Commission, under the
Securities Exchange Act of 1934, as amended, its Annual Report on Form 10-K for
the year ended December 31, 2005.

     NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, W. Patrick Shannon, Raymond E. Winborne, Jr. and Rebecca M.
Dunn, and each of them, as attorneys for him or her in his or her name, place
and stead in his or her capacities in the Company, to execute and cause to be
filed the Annual Report and thereafter to execute and file any amendment or
supplement thereto (including any Form 11-K) deemed by them to be necessary or
desirable, hereby giving and granting to said attorneys full power and authority
(including substitution and revocation) to do and perform all and every act and
thing whatsoever requisite and necessary to be done in and about the premises as
fully, to all intents and purposes, as he or she might or could do if personally
present at the doing thereof, hereby ratifying and confirming all that said
attorneys may or shall lawfully do, or cause to be done, by virtue hereof.

     IN WITNESS WHEREOF, the undersigned has hereunto set his hand on the date
indicated.


/s/ Kathleen F. Feldstein               February 27, 2006
-------------------------------------   ------------------------
Kathleen F. Feldstein                   Date
Director

<PAGE>

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS:

     WHEREAS, BELLSOUTH CORPORATION, a Georgia corporation (the "Company"),
proposes to file with the Securities and Exchange Commission, under the
Securities Exchange Act of 1934, as amended, its Annual Report on Form 10-K for
the year ended December 31, 2005.

     NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, W. Patrick Shannon, Raymond E. Winborne, Jr. and Rebecca M.
Dunn, and each of them, as attorneys for him or her in his or her name, place
and stead in his or her capacities in the Company, to execute and cause to be
filed the Annual Report and thereafter to execute and file any amendment or
supplement thereto (including any Form 11-K) deemed by them to be necessary or
desirable, hereby giving and granting to said attorneys full power and authority
(including substitution and revocation) to do and perform all and every act and
thing whatsoever requisite and necessary to be done in and about the premises as
fully, to all intents and purposes, as he or she might or could do if personally
present at the doing thereof, hereby ratifying and confirming all that said
attorneys may or shall lawfully do, or cause to be done, by virtue hereof.

     IN WITNESS WHEREOF, the undersigned has hereunto set his hand on the date
indicated.


/s/ James P. Kelly                      February 27, 2006
-------------------------------------   ------------------------
James P. Kelly                          Date
Director

<PAGE>

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS:

     WHEREAS, BELLSOUTH CORPORATION, a Georgia corporation (the "Company"),
proposes to file with the Securities and Exchange Commission, under the
Securities Exchange Act of 1934, as amended, its Annual Report on Form 10-K for
the year ended December 31, 2005.

     NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, W. Patrick Shannon, Raymond E. Winborne, Jr. and Rebecca M.
Dunn, and each of them, as attorneys for him or her in his or her name, place
and stead in his or her capacities in the Company, to execute and cause to be
filed the Annual Report and thereafter to execute and file any amendment or
supplement thereto (including any Form 11-K) deemed by them to be necessary or
desirable, hereby giving and granting to said attorneys full power and authority
(including substitution and revocation) to do and perform all and every act and
thing whatsoever requisite and necessary to be done in and about the premises as
fully, to all intents and purposes, as he or she might or could do if personally
present at the doing thereof, hereby ratifying and confirming all that said
attorneys may or shall lawfully do, or cause to be done, by virtue hereof.

     IN WITNESS WHEREOF, the undersigned has hereunto set his hand on the date
indicated.


/s/ Leo F. Mullin                       February 27, 2006
-------------------------------------   ------------------------
Leo F. Mullin                           Date
Director

<PAGE>

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS:

     WHEREAS, BELLSOUTH CORPORATION, a Georgia corporation (the "Company"),
proposes to file with the Securities and Exchange Commission, under the
Securities Exchange Act of 1934, as amended, its Annual Report on Form 10-K for
the year ended December 31, 2005.

     NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, W. Patrick Shannon, Raymond E. Winborne, Jr. and Rebecca M.
Dunn, and each of them, as attorneys for him or her in his or her name, place
and stead in his or her capacities in the Company, to execute and cause to be
filed the Annual Report and thereafter to execute and file any amendment or
supplement thereto (including any Form 11-K) deemed by them to be necessary or
desirable, hereby giving and granting to said attorneys full power and authority
(including substitution and revocation) to do and perform all and every act and
thing whatsoever requisite and necessary to be done in and about the premises as
fully, to all intents and purposes, as he or she might or could do if personally
present at the doing thereof, hereby ratifying and confirming all that said
attorneys may or shall lawfully do, or cause to be done, by virtue hereof.

     IN WITNESS WHEREOF, the undersigned has hereunto set his hand on the date
indicated.


/s/ Robin B. Smith                      February 27, 2006
-------------------------------------   ------------------------
Robin B. Smith                          Date
Director

<PAGE>

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS:

     WHEREAS, BELLSOUTH CORPORATION, a Georgia corporation (the "Company"),
proposes to file with the Securities and Exchange Commission, under the
Securities Exchange Act of 1934, as amended, its Annual Report on Form 10-K for
the year ended December 31, 2005.

     NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, W. Patrick Shannon, Raymond E. Winborne, Jr. and Rebecca M.
Dunn, and each of them, as attorneys for him or her in his or her name, place
and stead in his or her capacities in the Company, to execute and cause to be
filed the Annual Report and thereafter to execute and file any amendment or
supplement thereto (including any Form 11-K) deemed by them to be necessary or
desirable, hereby giving and granting to said attorneys full power and authority
(including substitution and revocation) to do and perform all and every act and
thing whatsoever requisite and necessary to be done in and about the premises as
fully, to all intents and purposes, as he or she might or could do if personally
present at the doing thereof, hereby ratifying and confirming all that said
attorneys may or shall lawfully do, or cause to be done, by virtue hereof.

     IN WITNESS WHEREOF, the undersigned has hereunto set his hand on the date
indicated.


/s/ William S. Stavropoulos             February 27, 2006
-------------------------------------   ------------------------
William S. Stavropoulos                 Date
Director