Exhibit 24
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Power of Attorney


     KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned directors of
New South Bancshares, Inc., a Delaware corporation ("Company") by his execution
hereof or upon an identical counterpart hereof, does hereby constitute and
appoint Robert M. Couch, Lizabeth R. Nichols or Suzanne H. Moore, and each or
any of them, his true and lawful attorney-in-fact and agent, for him and in his
name, place and stead, to execute and sign the Registration Statement on 
Form S-1 to be filed by the Company with respect to trust preferred securities
with the Securities and Exchange Commission, pursuant to the provisions of the
Securities Act of 1933, and, further, to execute and sign any and all pre-
effective and post-effective amendments to such Registration Statement and to
file same, with all exhibits and schedules thereto and all other documents in
connection therewith, with the Securities and Exchange Commission and with such
state securities authorities as may be appropriate, granting unto said attorney-
in-fact and agent, and each of them, full power and authority to do and perform
each and every act and thing requisite and necessary to be done in and about the
premises, as fully to all intents and purposes of the undersigned might or could
do in person, hereby ratifying and confirming all the acts of said attorneys-in-
fact and agent or any of them which they may lawfully do in the premises or
cause to be done by virtue hereof.


     IN WITNESS HEREOF, each of the undersigned has hereunto set this hand and
seal this 3rd day of April, 1998.



WITNESS TO ALL SIGNATURES:

                                 /s/ William T. Ratliff, Jr.  
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                                 William T. Ratliff, Jr.      
                                                              

                                 /s/ J.K.V. Ratliff      
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                                 J.K.V. Ratliff               
                                                              
                                                              
                                 /s/ William T. Ratliff, III. 
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                                 William T. Ratliff, III.