EXHIBIT 24

                                POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS that each person whose signature
appears below hereby constitutes and appoints Manuel A. Villafana and John H.
Jungbauer, and each of them, his attorney-in-fact, with full power of
substitution, for the purpose of signing on his behalf, in any and all
capacities, the Annual Report on Form 10-K of ATS Medical, Inc. pursuant to
Section 13 of the Securities and Exchange Act of 1934, as amended, for the
fiscal year ended December 31, 1998 (the "10-K Report") and of signing any and
all amendments to the 10-K Report and to deliver the 10-K Report and any and all
amendments thereto as each thereof is so signed for filing with the Securities
and Exchange Commission.


/s/ Manuel A. Villafana                                 Dated: February 12, 1999
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Manuel A. Villafana


/s/ Richard W. Kramp                                    Dated: February 12, 1999
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Richard W. Kramp


/s/ John H. Jungbauer                                   Dated: February 12, 1999
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John H. Jungbauer


/s/ Charles F. Cuddihy, Jr.                             Dated: February 12, 1999
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Charles F. Cuddihy, Jr.


/s/ David L. Boehnen                                    Dated: February 12, 1999
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David L. Boehnen


/s/ A. Jay Graf                                         Dated: February 12, 1999
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A. Jay Graf