Exhibit 24

                            POWER OF ATTORNEY


          KNOW ALL MEN BY THESE PRESENTS, that the undersigned director
or officer of J.B. WILLIAMS HOLDINGS, INC., a Delaware corporation, which
is filing with the Securities and Exchange Commission an annual report on
Form 10-K for the year ended December 31, 1996, hereby constitutes and
appoints Kevin C. Hartnett and Dario U. Margve, and each of them, as the
true and lawful attorneys-in-fact and agents, for the undersigned, with
the power to act either jointly or severally for him in his name, place
and stead, in any and all capacities to sign such annual report on Form
10-K and any and all amendments thereto, and to file such annual report
on Form 10-K and each such amendment or amendments thereto, with all
exhibits thereto, and any and all documents in connection therewith, with
the Securities and Exchange Commission hereby granting unto said
attorneys-in-fact and agents, and each of them, the full power and
authority to do and perform any and all acts and things requisite and
necessary to be done in and about the premises, as fully to all intents
and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents may
lawfully do or cause to be done by virtue hereof.

          IN WITNESS WHEREOF, the undersigned has hereunto set his hand
as of the 21 day of March, 1997.


                                    /s/ Hendrik J. Hartong, Jr.
                                    -------------------------------
                                    Hendrik J. Hartong, Jr.




                               Exhibit 24

                            POWER OF ATTORNEY


          KNOW ALL MEN BY THESE PRESENTS, that the undersigned director
or officer of J.B. WILLIAMS HOLDINGS, INC., a Delaware corporation, which
is filing with the Securities and Exchange Commission an annual report on
Form 10-K for the year ended December 31, 1996, hereby constitutes and
appoints Kevin C. Hartnett and Dario U. Margve, and each of them, as the
true and lawful attorneys-in-fact and agents, for the undersigned, with
the power to act either jointly or severally for him in his name, place
and stead, in any and all capacities to sign such annual report on Form
10-K and any and all amendments thereto, and to file such annual report
on Form 10-K and each such amendment or amendments thereto, with all
exhibits thereto, and any and all documents in connection therewith, with
the Securities and Exchange Commission hereby granting unto said
attorneys-in-fact and agents, and each of them, the full power and
authority to do and perform any and all acts and things requisite and
necessary to be done in and about the premises, as fully to all intents
and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents may
lawfully do or cause to be done by virtue hereof.

          IN WITNESS WHEREOF, the undersigned has hereunto set his hand
as of the 21st day of March, 1997.


                                    /s/ Richard T. Niner
                                    -------------------------------
                                    Richard T. Niner





                               Exhibit 24

                            POWER OF ATTORNEY


          KNOW ALL MEN BY THESE PRESENTS, that the undersigned director
or officer of J.B. WILLIAMS HOLDINGS, INC., a Delaware corporation, which
is filing with the Securities and Exchange Commission an annual report on
Form 10-K for the year ended December 31, 1996, hereby constitutes and
appoints Kevin C. Hartnett and Dario U. Margve, and each of them, as the
true and lawful attorneys-in-fact and agents, for the undersigned, with
the power to act either jointly or severally for him in his name, place
and stead, in any and all capacities to sign such annual report on Form
10-K and any and all amendments thereto, and to file such annual report
on Form 10-K and each such amendment or amendments thereto, with all
exhibits thereto, and any and all documents in connection therewith, with
the Securities and Exchange Commission hereby granting unto said
attorneys-in-fact and agents, and each of them, the full power and
authority to do and perform any and all acts and things requisite and
necessary to be done in and about the premises, as fully to all intents
and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents may
lawfully do or cause to be done by virtue hereof.

          IN WITNESS WHEREOF, the undersigned has hereunto set his hand
as of the 26th day of March, 1997.


                                    /s/ C. Alan MacDonald
                                    -------------------------------
                                    C. Alan MacDonald





                               Exhibit 24

                            POWER OF ATTORNEY


          KNOW ALL MEN BY THESE PRESENTS, that the undersigned director
or officer of J.B. WILLIAMS HOLDINGS, INC., a Delaware corporation, which
is filing with the Securities and Exchange Commission an annual report on
Form 10-K for the year ended December 31, 1996, hereby constitutes and
appoints Kevin C. Hartnett and Dario U. Margve, and each of them, as the
true and lawful attorneys-in-fact and agents, for the undersigned, with
the power to act either jointly or severally for him in his name, place
and stead, in any and all capacities to sign such annual report on Form
10-K and any and all amendments thereto, and to file such annual report
on Form 10-K and each such amendment or amendments thereto, with all
exhibits thereto, and any and all documents in connection therewith, with
the Securities and Exchange Commission hereby granting unto said
attorneys-in-fact and agents, and each of them, the full power and
authority to do and perform any and all acts and things requisite and
necessary to be done in and about the premises, as fully to all intents
and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents may
lawfully do or cause to be done by virtue hereof.

          IN WITNESS WHEREOF, the undersigned has hereunto set his hand
as of the 20 day of March, 1997.


                                    /s/ Carl Anderson
                                    -------------------------------
                                    Carl Anderson





                               Exhibit 24

                            POWER OF ATTORNEY


          KNOW ALL MEN BY THESE PRESENTS, that the undersigned director
or officer of J.B. WILLIAMS HOLDINGS, INC., a Delaware corporation, which
is filing with the Securities and Exchange Commission an annual report on
Form 10-K for the year ended December 31, 1996, hereby constitutes and
appoints Kevin C. Hartnett and Dario U. Margve, and each of them, as the
true and lawful attorneys-in-fact and agents, for the undersigned, with
the power to act either jointly or severally for him in his name, place
and stead, in any and all capacities to sign such annual report on Form
10-K and any and all amendments thereto, and to file such annual report
on Form 10-K and each such amendment or amendments thereto, with all
exhibits thereto, and any and all documents in connection therewith, with
the Securities and Exchange Commission hereby granting unto said
attorneys-in-fact and agents, and each of them, the full power and
authority to do and perform any and all acts and things requisite and
necessary to be done in and about the premises, as fully to all intents
and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents may
lawfully do or cause to be done by virtue hereof.

          IN WITNESS WHEREOF, the undersigned has hereunto set his hand
as of the 26th day of March, 1997.


                                    /s/ John T. Gray
                                    -------------------------------
                                    John T. Gray