EXHIBIT 24
                                POWER OF ATTORNEY

  We, the undersigned directors of Birmingham Utilities, Inc., hereby
severally constitute Aldore J. Rivers and Paul V. Erwin, and each of them
singly, our true and lawful attorneys with full power of substitution, to
sign for us and in our names in the capacities listed below, the Registration
Statement on Form S-3 filed herewith and any and all amendments to such
Registration Statement, and generally to do all such things in our names and
on our behalf in our capacities as directors to enable Birmingham Utilities,
Inc. to comply with the provisions of the Securities Act of 1933, as amended,
all requirements of the Securities and Exchange Commission, and all
requirements of any other applicable law or regulation, hereby ratifying and
confirming our signatures as they may be signed by our said attorneys, or
either of them, to such Registration Statement and any and all amendments
thereto, including post-effective amendments.

Signatures                   Title                            Date


/s/ Betsy Henley-Cohn        Director and Chairman of         June 7, 1995
Betsy Henley-Cohn            the Board



/s/ Stephen P. Ahern         Director                         June 7, 1995
Stephen P. Ahern



/s/ Edward G. Brickett       Director                         June 7, 1995
Edward G. Brickett



/s/ James E. Cohen           Director                         June 7, 1995
James E. Cohen



/s/ Aldore J. Rivers         Director                         June 7, 1995
Aldore J. Rivers



/s/ Kenneth E. Schaible      Director                         June 7, 1995
Kenneth E. Schaible




/s/ Charles T. Seccombe      Director                        June 7, 1995
Charles T. Seccombe



/s/ David Silverstone        Director                        June 7, 1995
David Silverstone