Exhibit 24
                               POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director and/or officer of
ePHONE  Telecom  Inc., a corporation  organized  under  the laws of the State of
Florida (the "Corporation"),  hereby constitutes and appoints Bob Clark, Charlie
Rodriguez,  John Fraser and Paul  Freshour, and each of them (with full power to
each of them to act  alone),  his or her true and lawful  attorneys-in-fact  and
agents with full power of substitution and resubstitution, for him or her and on
his or her  behalf  and in his or her seal to and file with the  Securities  and
Exchange  Commission (or any other governmental or regulatory  authority) ePHONE
Telecom Inc.'s Annual reporting  document 10K (or any other  appropriate  form),
and  any and  all  amendments  (including  post-effective  amendments)  thereto,
granting unto said  attorneys,  and each of them, full power and authority to do
and to perform each and every act and thing  requisite  and necessary to be done
in order to  effectuate  the same as fully to all  intents  and  purposes  as he
himself or she herself might or could do if personally present, hereby ratifying
and confirming all that said  attorneys-in-fact  and agents, or any of them, may
lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director and/or officer has hereunto set his
or her hand as of the date specified.

Dated: February 15, 2001

                                                /s/ Robert Clark
                                                --------------------------------
                                                Print Name: Robert Clark


<PAGE>
                               POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director and/or officer of
ePHONE  Telecom  Inc., a corporation  organized  under  the laws of the State of
Florida (the "Corporation"),  hereby constitutes and appoints Bob Clark, Charlie
Rodriguez,  John Fraser and Paul  Freshour, and each of them (with full power to
each of them to act  alone),  his or her true and lawful  attorneys-in-fact  and
agents with full power of substitution and resubstitution, for him or her and on
his or her  behalf  and in his or her seal to and file with the  Securities  and
Exchange  Commission (or any other governmental or regulatory  authority) ePHONE
Telecom Inc.'s Annual reporting  document 10K (or any other  appropriate  form),
and  any and  all  amendments  (including  post-effective  amendments)  thereto,
granting unto said  attorneys,  and each of them, full power and authority to do
and to perform each and every act and thing  requisite  and necessary to be done
in order to  effectuate  the same as fully to all  intents  and  purposes  as he
himself or she herself might or could do if personally present, hereby ratifying
and confirming all that said  attorneys-in-fact  and agents, or any of them, may
lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director and/or officer has hereunto set his
or her hand as of the date specified.

Dated: February 15, 2001

                                                /s/ A. Balinger
                                                --------------------------------
                                                Print Name: A. Balinger

<PAGE>
                               POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director and/or officer of
ePHONE  Telecom  Inc., a corporation  organized  under  the laws of the State of
Florida (the "Corporation"),  hereby constitutes and appoints Bob Clark, Charlie
Rodriguez,  John Fraser and Paul  Freshour, and each of them (with full power to
each of them to act  alone),  his or her true and lawful  attorneys-in-fact  and
agents with full power of substitution and resubstitution, for him or her and on
his or her  behalf  and in his or her seal to and file with the  Securities  and
Exchange  Commission (or any other governmental or regulatory  authority) ePHONE
Telecom Inc.'s Annual reporting  document 10K (or any other  appropriate  form),
and  any and  all  amendments  (including  post-effective  amendments)  thereto,
granting unto said  attorneys,  and each of them, full power and authority to do
and to perform each and every act and thing  requisite  and necessary to be done
in order to  effectuate  the same as fully to all  intents  and  purposes  as he
himself or she herself might or could do if personally present, hereby ratifying
and confirming all that said  attorneys-in-fact  and agents, or any of them, may
lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director and/or officer has hereunto set his
or her hand as of the date specified.

Dated: February 14, 2001

                                                /s/ Charlie Rodriguez
                                                --------------------------------
                                                Print Name: Charlie Rodriguez
<PAGE>
                               POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director and/or officer of
ePHONE  Telecom  Inc., a corporation  organized  under  the laws of the State of
Florida (the "Corporation"),  hereby constitutes and appoints Bob Clark, Charlie
Rodriguez,  John Fraser and Paul  Freshour, and each of them (with full power to
each of them to act  alone),  his or her true and lawful  attorneys-in-fact  and
agents with full power of substitution and resubstitution, for him or her and on
his or her  behalf  and in his or her seal to and file with the  Securities  and
Exchange  Commission (or any other governmental or regulatory  authority) ePHONE
Telecom Inc.'s Annual reporting  document 10K (or any other  appropriate  form),
and  any and  all  amendments  (including  post-effective  amendments)  thereto,
granting unto said  attorneys,  and each of them, full power and authority to do
and to perform each and every act and thing  requisite  and necessary to be done
in order to  effectuate  the same as fully to all  intents  and  purposes  as he
himself or she herself might or could do if personally present, hereby ratifying
and confirming all that said  attorneys-in-fact  and agents, or any of them, may
lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned director and/or officer has hereunto set his
or her hand as of the date specified.

Dated: February 14, 2001

                                                /s/ J.G. Fraser
                                                --------------------------------
                                                Print Name: J.G. Fraser