<PAGE>   1
                                                                      EXHIBIT 24


                           SEA PINES ASSOCIATES, INC.

                               POWER OF ATTORNEY


     KNOW ALL MEN BY THESE PRESENTS, that the undersigned, an officer and/or
director of SEA PINES ASSOCIATES, INC., a South Carolina corporation
(hereinafter referred to as the "Company"), does hereby constitute and appoint
Charles W. Flynn, Michael E. Lawrence and Angus Cotton, respectively, and each
of them severally, with full power of substitution, his true and lawful
attorneys and agents (each with authority to act alone), to do any and all acts
and things and to execute any and all instruments which said attorneys and
agents or any of them may deem necessary or advisable to enable the Company to
comply with the Securities Exchange Act of 1934, as amended (the "Act"), and any
rules, regulations and requirements of the Securities and Exchange Commission
(the "Commission") in respect thereof, in connection with the filing under the
Act of the Company's Annual Report on Form 10-K for the Company's fiscal year
ended October 31, 1997, including all amendments thereto (the "Form 10-K"), and
including specifically, but without limiting the generality of the foregoing,
the power and authority to sign for and on behalf of the undersigned the name
of the undersigned as officer and/or director of the Company to the Form 10-K
filed with the Commission and to any instrument or document filed as part of,
as an exhibit to, or in connection with said Form 10-K; and the undersigned
does hereby ratify and confirm as his own act and deed all that said attorneys
and agents, and each of them, shall do or cause to be done by virtue hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these presents, this
26th day of January, 1998.


                                   /s/ Paul B. Barringer, II
                                   ---------------------------------------------
                                                                     (Signature)

                                   Paul B. Barringer, II
                                   ---------------------------------------------
                                                                    (Print Name)


<PAGE>   2
                                                                      EXHIBIT 24


                           SEA PINES ASSOCIATES, INC.

                               POWER OF ATTORNEY


     KNOW ALL MEN BY THESE PRESENTS, that the undersigned, an officer and/or
director of SEA PINES ASSOCIATES, INC., a South Carolina corporation
(hereinafter referred to as the "Company"), does hereby constitute and appoint
Charles W. Flynn, Michael E. Lawrence and Angus Cotton, respectively, and each
of them severally, with full power of substitution, his true and lawful
attorneys and agents (each with authority to act alone), to do any and all acts
and things and to execute any and all instruments which said attorneys and
agents or any of them may deem necessary or advisable to enable the Company to
comply with the Securities Exchange Act of 1934, as amended (the "Act"), and any
rules, regulations and requirements of the Securities and Exchange Commission
(the "Commission") in respect thereof, in connection with the filing under the
Act of the Company's Annual Report on Form 10-K for the Company's fiscal year
ended October 31, 1997, including all amendments thereto (the "Form 10-K"), and
including specifically, but without limiting the generality of the foregoing,
the power and authority to sign for and on behalf of the undersigned the name
of the undersigned as officer and/or director of the Company to the Form 10-K
filed with the Commission and to any instrument or document filed as part of,
as an exhibit to, or in connection with said Form 10-K; and the undersigned
does hereby ratify and confirm as his own act and deed all that said attorneys
and agents, and each of them, shall do or cause to be done by virtue hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these presents, this
26th day of January, 1998.


                                   /s/ James L. Gray
                                   ---------------------------------------------
                                                                     (Signature)

                                   James L. Gray
                                   ---------------------------------------------
                                                                    (Print Name)


<PAGE>   3
                                                                      EXHIBIT 24


                           SEA PINES ASSOCIATES, INC.

                               POWER OF ATTORNEY


     KNOW ALL MEN BY THESE PRESENTS, that the undersigned, an officer and/or
director of SEA PINES ASSOCIATES, INC., a South Carolina corporation
(hereinafter referred to as the "Company"), does hereby constitute and appoint
Charles W. Flynn, Michael E. Lawrence and Angus Cotton, respectively, and each
of them severally, with full power of substitution, his true and lawful
attorneys and agents (each with authority to act alone), to do any and all acts
and things and to execute any and all instruments which said attorneys and
agents or any of them may deem necessary or advisable to enable the Company to
comply with the Securities Exchange Act of 1934, as amended (the "Act"), and any
rules, regulations and requirements of the Securities and Exchange Commission
(the "Commission") in respect thereof, in connection with the filing under the
Act of the Company's Annual Report on Form 10-K for the Company's fiscal year
ended October 31, 1997, including all amendments thereto (the "Form 10-K"), and
including specifically, but without limiting the generality of the foregoing,
the power and authority to sign for and on behalf of the undersigned the name
of the undersigned as officer and/or director of the Company to the Form 10-K
filed with the Commission and to any instrument or document filed as part of,
as an exhibit to, or in connection with said Form 10-K; and the undersigned
does hereby ratify and confirm as his own act and deed all that said attorneys
and agents, and each of them, shall do or cause to be done by virtue hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these presents, this
26th day of January, 1998.


                                   /s/ Ralph L. Dupps, Jr.
                                   ---------------------------------------------
                                                                     (Signature)

                                   Ralph L. Dupps, Jr.
                                   ---------------------------------------------
                                                                    (Print Name)