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                                   EXHIBIT 24

                               POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS that each individual whose signature
appears below constitutes and appoints Thomas D. Rooney, Steven R. Andrews and
Gregory T. Knipp, and each of them, his true and lawful attorney-in-fact and
agent with full power of substitution, for him and in his name, place and stead
in any and all capacities, to sign the Report on Form 10-K and all amendments
thereto, and to file the same, with all exhibits thereto, and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents, and each of them full power and
authority to do and perform each and every act and thing requisite and
necessary to be done to comply with the provisions of the Securities Exchange
Act of 1934, as amended, and all requirements of the Securities and Exchange
Commission, hereby ratifying and confirming all that said attorneys-in-fact and
agents or any of them, or their or his substitutes, may lawfully do or cause to
be done by virtue thereof.

     Pursuant to the requirements of the Securities Exchange Act of 1934, this
report has been signed on October 20, 1997 by the following persons in the
capacities indicated.


<TABLE>
<CAPTION>

      Signature                                   Title
      ---------                                   -----
<S>                                             <C>
/s/Jeff M. Moore                                Chairman of the Board and Director          
----------------                                                                            
Jeff M. Moore                                                                               
                                                                                            
                                                                                            
/s/Thomas D. Rooney                             President, Chief Executive Officer and      
-------------------                                                                         
Thomas D. Rooney                                Director                                    
                                                                                            
                                                                                            
                                                                                            
/s/Robert E. Anderson III                       Director                                    
-------------------------                                                                   
Robert E. Anderson III                                                                      
                                                                                            
                                                                                            
/s/Jeffrey D. Benjamin                          Director                                    
-------------------------                                                                   
Jeffrey D. Benjamin                                                                         
                                                                                            
                                                                                            
/s/Robert N. Dangremond                         Director                                    
-------------------------
Robert N. Dangremond

</TABLE>