**Exhibit        24**

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

|   |   | Sue                  Mosley                                3/8/06                          Date |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

|   |   | Joe                Ford                                                 3/7/06                        Date |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

|   |   | John                  R. Belk                             3/2/06                          Date |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

|   |   | William                H. Crown                          3/4/06                                  Date |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

|   |   | Dennis                E. Foster                         3/2/06                                  Date |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

|   |   | Lawrence                L. Gellerstedt  III                                           3/7/06                                                 Date |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

|   |   | Emon                A. Mahony, Jr.                                                  3/1/06                                                 Date |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

|   |   | John                P. McConnell                                                   3/2/06                                                 Date |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

|   |   | Josie                C.                Natori                                                                               3/7/06                                                 Date |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

|   |   | Gregory                W. Penske                                                       3/6/06                                                 Date |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

|   |   | Warren                A. Stephens                                                     3/1/06                                                 Date |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

|   |   | Ronald                Townsend                                                     3/5/06                                                                Date |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|