Exhibit 24


United States

Securities and Exchange Commission
Washington, D.C.  20549



                                            Re: ALLTEL Corporation
                                                Commission File No. 1-4996
                                                1934 Act Filings on Form 10-K
                                                Authorized Representatives

Gentlemen:

         The above Company is the issuer of securities registered under Section
12 of the Securities Exchange Act of 1934 (The "Act"). Each of the persons
signing his name below confirms, as of the date appearing opposite his
signature, that each of the "Authorized Representatives" named below is
authorized on his behalf to sign and submit to the Securities and Exchange
Commission such filings on Form 10-K as are required by the Act. Each person so
signing also confirms the authority of each of the Authorized Representatives to
do and perform on his behalf, any and all acts and things requisite or necessary
to assure compliance by the signing person with the Form 10-K requirements. The
authority confirmed herein shall remain in effect as to each person signing his
name below until such time as the Commission shall receive from such person a
written communication terminating or modifying the authority. Each person
signing his name below expressly revokes all authority heretofore given or
executed by him with respect to such filings under the Act.

                           Authorized Representatives

                                  Scott T. Ford
                                Francis X. Frantz
                               Jeffery R. Gardner



                                                           Date
                                  /s/ Gregory Penske       02/13/01
                               -----------------------------------------










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Exhibit 24


United States

Securities and Exchange Commission
Washington, D.C.  20549



                                       Re:      ALLTEL Corporation
                                                Commission File No. 1-4996
                                                1934 Act Filings on Form 10-K
                                                Authorized Representatives

Gentlemen:

         The above Company is the issuer of securities registered under Section
12 of the Securities Exchange Act of 1934 (The "Act"). Each of the persons
signing his name below confirms, as of the date appearing opposite his
signature, that each of the "Authorized Representatives" named below is
authorized on his behalf to sign and submit to the Securities and Exchange
Commission such filings on Form 10-K as are required by the Act. Each person so
signing also confirms the authority of each of the Authorized Representatives to
do and perform on his behalf, any and all acts and things requisite or necessary
to assure compliance by the signing person with the Form 10-K requirements. The
authority confirmed herein shall remain in effect as to each person signing his
name below until such time as the Commission shall receive from such person a
written communication terminating or modifying the authority. Each person
signing his name below expressly revokes all authority heretofore given or
executed by him with respect to such filings under the Act.

                           Authorized Representatives

                                  Scott T. Ford
                                Francis X. Frantz
                               Jeffery R. Gardner



                                                                Date

                               /s/ Fred Smith                   02/12/01
                               -----------------------------------------