EXHIBIT 24


                               POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, THAT EACH PERSON WHOSE SIGNATURE APPEARS
BELOW CONSTITUTES AND APPOINTS ROBERT H. JOSEPH, JR. AND DAVID R. BREWER, JR.
AND EACH OF THEM, OUR TRUE AND LAWFUL ATTORNEYS-IN-FACT AND AGENTS, WITH FULL
POWER OF SUBSTITUTION AND RESUBSTITUTION, TO DO ANY AND ALL ACTS AND THINGS AND
EXECUTE, IN THE NAME OF THE UNDERSIGNED, ANY AND ALL INSTRUMENTS WHICH SAID
ATTORNEYS-IN-FACT AND AGENTS MAY DEEM NECESSARY OR ADVISABLE IN ORDER TO ENABLE
ALLIANCE CAPITAL MANAGEMENT HOLDING L.P. AND ALLIANCE CAPITAL MANAGEMENT L.P.
TO COMPLY WITH THE SECURITIES ACT OF 1933 AND ANY REQUIREMENTS OF THE
SECURITIES AND EXCHANGE COMMISSION IN RESPECT THEREOF, IN CONNECTION WITH THE
FILING WITH THE SECURITIES AND EXCHANGE COMMISSION OF THE REGISTRATION
STATEMENTS ON FORM S-8 UNDER THE SECURITIES ACT OF 1933 WITH RESPECT TO THE
SECURITIES TO BE OFFERED UNDER THE SCB DEFERRED COMPENSATION AWARD PLAN, THE
ALLIANCE CAPITAL MANAGEMENT HOLDING L.P. 1997 LONG TERM INCENTIVE PLAN, THE
ALLIANCE CAPITAL MANAGEMENT HOLDING L.P. PARTNERS COMPENSATION PLAN, THE
ALLIANCE CAPITAL MANAGEMENT HOLDING L.P. UNIT OPTION PLAN, THE ALLIANCE CAPITAL
MANAGEMENT HOLDING L.P. 1993 UNIT OPTION PLAN AND THE PROFIT SHARING PLAN FOR
EMPLOYEES OF ALLIANCE CAPITAL MANAGEMENT L.P., INCLUDING SPECIFICALLY BUT
WITHOUT LIMITATION, POWER AND AUTHORITY TO SIGN THE NAME OF THE UNDERSIGNED TO
SUCH REGISTRATION STATEMENTS, AND ANY AMENDMENTS TO SUCH REGISTRATION
STATEMENTS (INCLUDING POST-EFFECTIVE AMENDMENTS), AND TO FILE THE SAME WITH ALL
EXHIBITS THERETO AND OTHER DOCUMENTS IN CONNECTION THEREWITH, WITH THE
SECURITIES AND EXCHANGE COMMISSION, TO SIGN ANY AND ALL APPLICATIONS,
REGISTRATION STATEMENTS, NOTICES OR OTHER DOCUMENTS NECESSARY OR ADVISABLE TO
COMPLY WITH APPLICABLE STATE SECURITIES LAWS, AND TO FILE THE SAME, TOGETHER
WITH OTHER DOCUMENTS IN CONNECTION THEREWITH WITH THE APPROPRIATE STATE
SECURITIES AUTHORITIES, GRANTING UNTO SAID ATTORNEYS-IN-FACT AND AGENTS, AND
EACH OF THEM, FULL POWER AND AUTHORITY TO DO AND TO PERFORM EACH AND EVERY ACT
AND THING REQUISITE OR NECESSARY TO BE DONE IN AND ABOUT THE PREMISES, AS FULLY
AND 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, AND
ANY OF THEM, OR THEIR SUBSTITUTES, MAY LAWFULLY DO OR CAUSE TO BE DONE BY
VIRTUE HEREOF.

Signature                                         Date
- ---------                                         ----


/s/ Dave H. Williams                              September 29, 2000
- --------------------------------
Dave H. Williams


/s/ Luis Javier Bastida                           September 28, 2000
- --------------------------------
Luis Javier Bastida


/s/ Donald H. Brydon
- --------------------------------                  September 29, 2000
Donald H. Brydon


/s/ Bruce W. Calvert                              September 27, 2000
- --------------------------------
Bruce W. Calvert





/s/ John D. Carifa                                September 25, 2000
- --------------------------------
John D. Carifa


/s/ Henri de Castries                             September 29, 2000
- --------------------------------
Henri de Castries


/s/ Kevin C. Dolan                                September 26, 2000
- --------------------------------
Kevin C. Dolan


/s/ Denis Duverne                                 September 26, 2000
- --------------------------------
Denis Duverne


/s/ Alfred Harrison                               September 25, 2000
- --------------------------------
Alfred Harrison


- --------------------------------                  September __, 2000
Herve Hatt


/s/ Michael Hegarty                               September 25, 2000
- --------------------------------
Michael Hegarty


/s/ Benjamin D. Holloway                          September 25, 2000
- --------------------------------
Benjamin D. Holloway


/s/ W. Edwin Jarmain                              September 26, 2000
- --------------------------------
W. Edwin Jarmain


/s/ Edward D. Miller                              September 28, 2000
- --------------------------------
Edward D. Miller


/s/ Peter D. Noris                                September 27, 2000
- --------------------------------
Peter D. Noris


- --------------------------------                  September __, 2000
Frank Savage





/s/ Peter J. Tobin                                September 25, 2000
- --------------------------------
Peter J. Tobin


/s/ Stanley B. Tulin                              September 25, 2000
- --------------------------------
Stanley B. Tulin


/s/ Reba W. Williams                              September 29, 2000
- --------------------------------
Reba W. Williams


/s/ Robert B. Zoellick                            September 25, 2000
- --------------------------------
Robert B. Zoellick


- --------------------------------                  September __, 2000
Lewis A. Sanders


- --------------------------------                  September __, 2000
Roger Hertog