Exhibit 24

                               POWER OF ATTORNEY

   The undersigned hereby constitutes and appoints David J. Lesar, Lester L.
Coleman, and Susan S. Keith, and each or any of them, his or her true and
lawful attorneys-in-fact and agents (with full power to each of them to act
alone), with full power of substitution and resubstitution for him or her and
in his or her name, place and stead in any and all capacities, to sign the
Registration Statement on Form S-4, or other appropriate Form, relating to the
merger of Halliburton MS, Inc., a wholly-owned subsidiary of Dresser
Industries, Inc., with and into Magic Earth, Inc., and any and all amendments
(including post-effective amendments) or supplements to such Registration
Statement, and to file the same, with all exhibits thereto and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done (with
full power to each of them to act alone), as fully and to all intents and
purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their
substitutes, may lawfully do or cause to be done by virtue hereof.

Date: May 15, 2001                        /s/ Lord Clitheroe
                                          _____________________________________
                                          Lord Clitheroe


                               POWER OF ATTORNEY

   The undersigned hereby constitutes and appoints David J. Lesar, Lester L.
Coleman, and Susan S. Keith, and each or any of them, his or her true and
lawful attorneys-in-fact and agents (with full power to each of them to act
alone), with full power of substitution and resubstitution for him or her and
in his or her name, place and stead in any and all capacities, to sign the
Registration Statement on Form S-4, or other appropriate Form, relating to the
merger of Halliburton MS, Inc., a wholly-owned subsidiary of Dresser
Industries, Inc., with and into Magic Earth, Inc., and any and all amendments
(including post-effective amendments) or supplements to such Registration
Statement, and to file the same, with all exhibits thereto and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done (with
full power to each of them to act alone), as fully and to all intents and
purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their
substitutes, may lawfully do or cause to be done by virtue hereof.

Date: May 15, 2001                        /s/ Robert L. Crandall
                                          _____________________________________
                                          Robert L. Crandall


                               POWER OF ATTORNEY

   The undersigned hereby constitutes and appoints David J. Lesar, Lester L.
Coleman, and Susan S. Keith, and each or any of them, his or her true and
lawful attorneys-in-fact and agents (with full power to each of them to act
alone), with full power of substitution and resubstitution for him or her and
in his or her name, place and stead in any and all capacities, to sign the
Registration Statement on Form S-4, or other appropriate Form, relating to the
merger of Halliburton MS, Inc., a wholly-owned subsidiary of Dresser
Industries, Inc., with and into Magic Earth, Inc., and any and all amendments
(including post-effective amendments) or supplements to such Registration
Statement, and to file the same, with all exhibits thereto and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done (with
full power to each of them to act alone), as fully and to all intents and
purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their
substitutes, may lawfully do or cause to be done by virtue hereof.

Date: May 21, 2001                        /s/ Kenneth T. Derr
                                          _____________________________________
                                          Kenneth T. Derr


                               POWER OF ATTORNEY

   The undersigned hereby constitutes and appoints David J. Lesar, Lester L.
Coleman, and Susan S. Keith, and each or any of them, his or her true and
lawful attorneys-in-fact and agents (with full power to each of them to act
alone), with full power of substitution and resubstitution for him or her and
in his or her name, place and stead in any and all capacities, to sign the
Registration Statement on Form S-4, or other appropriate Form, relating to the
merger of Halliburton MS, Inc., a wholly-owned subsidiary of Dresser
Industries, Inc., with and into Magic Earth, Inc., and any and all amendments
(including post-effective amendments) or supplements to such Registration
Statement, and to file the same, with all exhibits thereto and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done (with
full power to each of them to act alone), as fully and to all intents and
purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their
substitutes, may lawfully do or cause to be done by virtue hereof.

Date: May 15, 2001                        /s/ Charles J. DiBona
                                          _____________________________________
                                          Charles J. DiBona


                               POWER OF ATTORNEY

   The undersigned hereby constitutes and appoints David J. Lesar, Lester L.
Coleman, and Susan S. Keith, and each or any of them, his or her true and
lawful attorneys-in-fact and agents (with full power to each of them to act
alone), with full power of substitution and resubstitution for him or her and
in his or her name, place and stead in any and all capacities, to sign the
Registration Statement on Form S-4, or other appropriate Form, relating to the
merger of Halliburton MS, Inc., a wholly-owned subsidiary of Dresser
Industries, Inc., with and into Magic Earth, Inc., and any and all amendments
(including post-effective amendments) or supplements to such Registration
Statement, and to file the same, with all exhibits thereto and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done (with
full power to each of them to act alone), as fully and to all intents and
purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their
substitutes, may lawfully do or cause to be done by virtue hereof.

Date: May 15, 2001                        /s/ Lawrence S. Eagleburger
                                          _____________________________________
                                          Lawrence S. Eagleburger


                               POWER OF ATTORNEY

   The undersigned hereby constitutes and appoints David J. Lesar, Lester L.
Coleman, and Susan S. Keith, and each or any of them, his or her true and
lawful attorneys-in-fact and agents (with full power to each of them to act
alone), with full power of substitution and resubstitution for him or her and
in his or her name, place and stead in any and all capacities, to sign the
Registration Statement on Form S-4, or other appropriate Form, relating to the
merger of Halliburton MS, Inc., a wholly-owned subsidiary of Dresser
Industries, Inc., with and into Magic Earth, Inc., and any and all amendments
(including post-effective amendments) or supplements to such Registration
Statement, and to file the same, with all exhibits thereto and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done (with
full power to each of them to act alone), as fully and to all intents and
purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their
substitutes, may lawfully do or cause to be done by virtue hereof.

Date: May 15, 2001                        /s/ W. R. Howell
                                          _____________________________________
                                          W. R. Howell


                               POWER OF ATTORNEY

   The undersigned hereby constitutes and appoints David J. Lesar, Lester L.
Coleman, and Susan S. Keith, and each or any of them, his or her true and
lawful attorneys-in-fact and agents (with full power to each of them to act
alone), with full power of substitution and resubstitution for him or her and
in his or her name, place and stead in any and all capacities, to sign the
Registration Statement on Form S-4, or other appropriate Form, relating to the
merger of Halliburton MS, Inc., a wholly-owned subsidiary of Dresser
Industries, Inc., with and into Magic Earth, Inc., and any and all amendments
(including post-effective amendments) or supplements to such Registration
Statement, and to file the same, with all exhibits thereto and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done (with
full power to each of them to act alone), as fully and to all intents and
purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their
substitutes, may lawfully do or cause to be done by virtue hereof.

Date: May 15, 2001                        /s/ Ray L. Hunt
                                          _____________________________________
                                          Ray L. Hunt


                               POWER OF ATTORNEY

   The undersigned hereby constitutes and appoints David J. Lesar, Lester L.
Coleman, and Susan S. Keith, and each or any of them, his or her true and
lawful attorneys-in-fact and agents (with full power to each of them to act
alone), with full power of substitution and resubstitution for him or her and
in his or her name, place and stead in any and all capacities, to sign the
Registration Statement on Form S-4, or other appropriate Form, relating to the
merger of Halliburton MS, Inc., a wholly-owned subsidiary of Dresser
Industries, Inc., with and into Magic Earth, Inc., and any and all amendments
(including post-effective amendments) or supplements to such Registration
Statement, and to file the same, with all exhibits thereto and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done (with
full power to each of them to act alone), as fully and to all intents and
purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their
substitutes, may lawfully do or cause to be done by virtue hereof.

Date: May 15, 2001                        /s/ David J. Lesar
                                          _____________________________________
                                          David J. Lesar


                               POWER OF ATTORNEY

   The undersigned hereby constitutes and appoints David J. Lesar, Lester L.
Coleman, and Susan S. Keith, and each or any of them, his or her true and
lawful attorneys-in-fact and agents (with full power to each of them to act
alone), with full power of substitution and resubstitution for him or her and
in his or her name, place and stead in any and all capacities, to sign the
Registration Statement on Form S-4, or other appropriate Form, relating to the
merger of Halliburton MS, Inc., a wholly-owned subsidiary of Dresser
Industries, Inc., with and into Magic Earth, Inc., and any and all amendments
(including post-effective amendments) or supplements to such Registration
Statement, and to file the same, with all exhibits thereto and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done (with
full power to each of them to act alone), as fully and to all intents and
purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their
substitutes, may lawfully do or cause to be done by virtue hereof.

Date: May 15, 2001                        /s/ Aylwin B. Lewis
                                          _____________________________________
                                          Aylwin B. Lewis


                               POWER OF ATTORNEY

   The undersigned hereby constitutes and appoints David J. Lesar, Lester L.
Coleman, and Susan S. Keith, and each or any of them, his or her true and
lawful attorneys-in-fact and agents (with full power to each of them to act
alone), with full power of substitution and resubstitution for him or her and
in his or her name, place and stead in any and all capacities, to sign the
Registration Statement on Form S-4, or other appropriate Form, relating to the
merger of Halliburton MS, Inc., a wholly-owned subsidiary of Dresser
Industries, Inc., with and into Magic Earth, Inc., and any and all amendments
(including post-effective amendments) or supplements to such Registration
Statement, and to file the same, with all exhibits thereto and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done (with
full power to each of them to act alone), as fully and to all intents and
purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their
substitutes, may lawfully do or cause to be done by virtue hereof.

Date: May 15, 2001                        /s/ J. Landis Martin
                                          _____________________________________
                                          J. Landis Martin


                               POWER OF ATTORNEY

   The undersigned hereby constitutes and appoints David J. Lesar, Lester L.
Coleman, and Susan S. Keith, and each or any of them, his or her true and
lawful attorneys-in-fact and agents (with full power to each of them to act
alone), with full power of substitution and resubstitution for him or her and
in his or her name, place and stead in any and all capacities, to sign the
Registration Statement on Form S-4, or other appropriate Form, relating to the
merger of Halliburton MS, Inc., a wholly-owned subsidiary of Dresser
Industries, Inc., with and into Magic Earth, Inc., and any and all amendments
(including post-effective amendments) or supplements to such Registration
Statement, and to file the same, with all exhibits thereto and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done (with
full power to each of them to act alone), as fully and to all intents and
purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their
substitutes, may lawfully do or cause to be done by virtue hereof.

Date: May 15, 2001                        /s/ Jay A. Precourt
                                          _____________________________________
                                          Jay A. Precourt


                               POWER OF ATTORNEY

   The undersigned hereby constitutes and appoints David J. Lesar, Lester L.
Coleman, and Susan S. Keith, and each or any of them, his or her true and
lawful attorneys-in-fact and agents (with full power to each of them to act
alone), with full power of substitution and resubstitution for him or her and
in his or her name, place and stead in any and all capacities, to sign the
Registration Statement on Form S-4, or other appropriate Form, relating to the
merger of Halliburton MS, Inc., a wholly-owned subsidiary of Dresser
Industries, Inc., with and into Magic Earth, Inc., and any and all amendments
(including post-effective amendments) or supplements to such Registration
Statement, and to file the same, with all exhibits thereto and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done (with
full power to each of them to act alone), as fully and to all intents and
purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their
substitutes, may lawfully do or cause to be done by virtue hereof.

Date: May 15, 2001                        /s/ Debra L. Reed
                                          _____________________________________
                                          Debra L. Reed


                               POWER OF ATTORNEY

   The undersigned hereby constitutes and appoints David J. Lesar, Lester L.
Coleman, and Susan S. Keith, and each or any of them, his or her true and
lawful attorneys-in-fact and agents (with full power to each of them to act
alone), with full power of substitution and resubstitution for him or her and
in his or her name, place and stead in any and all capacities, to sign the
Registration Statement on Form S-4, or other appropriate Form, relating to the
merger of Halliburton MS, Inc., a wholly-owned subsidiary of Dresser
Industries, Inc., with and into Magic Earth, Inc., and any and all amendments
(including post-effective amendments) or supplements to such Registration
Statement, and to file the same, with all exhibits thereto and all documents in
connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done (with
full power to each of them to act alone), as fully and to all intents and
purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their
substitutes, may lawfully do or cause to be done by virtue hereof.

Date: May 15, 2001                        /s/ C. J. Silas
                                          _____________________________________
                                          C. J. Silas