<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, 2004.

      NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, Ronald M. Dykes, W. Patrick Shannon 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 28, 2005
--------------------------------------       ------------------------------
         F. Duane Ackerman                                 Date
Chairman of the Board, President
Chief Executive Officer and Director
   (Principal Executive Officer)

/s/ Ronald M. Dykes                                 February 28, 2005
--------------------------------------       ------------------------------
           Ronald M. Dykes                                 Date
       Chief Financial Officer
   (Principal Financial Officer)

/s/ W. Patrick Shannon                              February 28, 2005
--------------------------------------       -------------------------------
         W. Patrick Shannon                                Date
     Senior Vice President - Finance
          and 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, 2004.

      NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, Ronald M. Dykes, W. Patrick Shannon 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 28, 2005
---------------------------------------         --------------------------------
        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, 2004.

      NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, Ronald M. Dykes, W. Patrick Shannon 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 28, 2005
-----------------------------------         -----------------------------------
      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, 2004.

      NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, Ronald M. Dykes, W. Patrick Shannon 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  28, 2005
------------------------------------         -----------------------------------
         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, 2004.

      NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, Ronald M. Dykes, W. Patrick Shannon 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 28, 2005
---------------------------------------         -------------------------------
         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, 2004.

      NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, Ronald M. Dykes, W. Patrick Shannon 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  28, 2005
------------------------------------         -----------------------------------
        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, 2004.

      NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, Ronald M. Dykes, W. Patrick Shannon 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 28, 2005
------------------------------------         -----------------------------------
          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, 2004.

      NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, Ronald M. Dykes, W. Patrick Shannon 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 28, 2005
------------------------------------         -----------------------------------
          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, 2004.

      NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, Ronald M. Dykes, W. Patrick Shannon 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 28, 2005
---------------------------                     --------------------------------
      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, 2004.

      NOW THEREFORE, each of the undersigned hereby constitutes and appoints F.
Duane Ackerman, Ronald M. Dykes, W. Patrick Shannon 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 28, 2005
------------------------------------         -----------------------------------
    William S. Stavropoulos                                 Date
           Director