EXHIBIT 24

KNOW ALL MEN BY THESE PRESENTS,  that each person whose signature  appears below
under the heading  "Signature"  constitutes and appoints either Louis S. Beck or
Richard A.  Tonges as his/her  true and lawful  attorney-in-fact  and agent with
full power of substitution and resubstitution,  for him/her and in his/her name,
place and stead,  in any and all  capacities  to sign the Annual  Report on Form
10-K for the fiscal year ended December 31, 2000, including amendments,  if any,
and to deliver and file the same, with all exhibits thereto, and other documents
in connection therewith,  with the Securities and Exchange Commission,  granting
unto said  attorney-in-fact and agent full power and authority to do and perform
each and every act and thing  requisite  and  necessary to be done in connection
with the  foregoing,  as fully for all intents and  purposes as he/she  might or
could  do  in  person,   hereby   ratifying   and   confirming   all  that  said
attorney-in-fact  and agent or  substitute  or  substitutes,  may lawfully do or
cause to be done by virtue hereof.
<TABLE>
<CAPTION>

Signature                        Title                                           Date
<S>                                     <C>                                       <C>
/s/ Michael M. Nanosky
-----------------------------
Michael M. Nanosky               President                                    March 15, 2001

/s/ Harry G. Yeaggy
-----------------------------
Harry G. Yeaggy                  Vice Chairman of the Board                   March 15, 2001

/s/ Arthur Lubell
-----------------------------
Arthur Lubell                    Director                                     March 15, 2001


/s/ Richard P. Lerner
-----------------------------
Richard P. Lerner                Director                                     March 15, 2001

/s/ Vincent W. Hatala, Jr.
-----------------------------
Vincent W. Hatala, Jr.           Director                                     March 15, 2001

/s/ Lucille Hart-Brown
-----------------------------
Lucille Hart-Brown               Director                                     March 15, 2001

/s/ C. Scott Bartlett, Jr.
-----------------------------
C. Scott Bartlett, Jr.           Director                                     March 15, 2001

/s/ Paul Tipps
-----------------------------
Paul Tipps                       Director                                     March 15, 2001

/s/ Stephen B. Grossman
-----------------------------
Stephen B. Grossman              Director                                     March 15, 2001

/s/ Howard Nusbaum
-----------------------------
Howard Nusbaum                   Director                                     March 15, 2001

</TABLE>


<PAGE>



STATE OF OHIO       )
                                            ) ss.:
COUNTY OF HAMILTON  )


On the 15th day of March 2001, before me personally came Michael M. Nanosky,  to
me known, and known to me to be the individual described in and who executed the
foregoing instrument, and he acknowledged to me that he executed the same.


                                         /s/ Mary Ellen Steck
                                         Notary Public

STATE OF OHIO       )
                                            ) ss.:
COUNTY OF HAMILTON  )


On the 15th day of March 2001,  before me personally came Harry G. Yeaggy, to me
known,  and known to me to be the  individual  described in and who executed the
foregoing instrument, and he acknowledged to me that he executed the same.


                                         /s/ Mary Ellen Steck
                                         Notary Public

STATE OF OHIO       )
                                            ) ss.:
COUNTY OF HAMILTON  )


On the 15th day of March 2001,  before me personally  came Arthur Lubell,  to me
known,  and known to me to be the  individual  described in and who executed the
foregoing instrument, and he acknowledged to me that he executed the same.


                                          /s/ Mary Ellen Steck
                                          Notary Public

STATE OF OHIO       )
                                            ) ss.:
COUNTY OF HAMILTON  )


On the 15th day of March 2001,  before me personally came Richard P. Lerner,  to
me known, and known to me to be the individual described in and who executed the
foregoing instrument, and he acknowledged to me that he executed the same.


                                        /s/ Mary Ellen Steck
                                        Notary Public


<PAGE>



STATE OF OHIO       )
                                            ) ss.:
COUNTY OF HAMILTON  )


On the 15th day of March 2001, before me personally came Vincent W. Hatala, Jr.,
to me known, and known to me to be the individual  described in and who executed
the foregoing instrument, and he acknowledged to me that he executed the same.


                                        /s/ Mary Ellen Steck
                                        Notary Public

STATE OF OHIO       )
                                            ) ss.:
COUNTY OF HAMILTON  )


On the 15th day of March 2001, before me personally came Lucille Hart-Brown,  to
me known, and known to me to be the individual described in and who executed the
foregoing instrument, and he acknowledged to me that he executed the same.


                                         /s/ Mary Ellen Steck
                                         Notary Public

STATE OF OHIO       )
                                            ) ss.:
COUNTY OF HAMILTON  )


On the 15th day of March 2001, before me personally came C. Scott Bartlett, Jr.,
to me known,  and known to me to be he individual  described in and who executed
the foregoing instrument, and he acknowledged to me that he executed the same.


                                         /s/ Mary Ellen Steck
                                         Notary Public

STATE OF OHIO       )
                                            ) ss.:
COUNTY OF HAMILTON  )


On the 15th day of March 2001, before me personally came Paul Tipps to me known,
and known to me to be the individual described in and who executed the foregoing
instrument, and he acknowledged to me that he executed the same.


                                         /s/ Mary Ellen Steck
                                         Notary Public


<PAGE>



STATE OF OHIO       )
                                            ) ss.:
COUNTY OF HAMILTON  )


On the 15th day of March 2001, before me personally came Stephen B. Grossman, to
me known, and known to me to be the individual described in and who executed the
foregoing instrument, and he acknowledged to me that he executed the same.


                                         /s/ Mary Ellen Steck
                                         Notary Public

STATE OF OHIO       )
                                            ) ss.:
COUNTY OF HAMILTON  )


On the 15th day of March 2001, before me personally came Howard Nusbaum.,  to me
known,  and known to me to be the  individual  described in and who executed the
foregoing instrument, and he acknowledged to me that he executed the same.


                                         /s/ Mary Ellen Steck
                                         Notary Public