Exhibit No. 24


                               POWER OF ATTORNEY
                               -----------------


Re:  1999 Annual Report on Form 10-K -


    I, James E. Marley, as a Director of Armstrong World Industries, Inc., do
hereby constitute and appoint, GEORGE A. LORCH or, in the case of his absence or
inability to act as such, FRANK A. RIDDICK, III, or, in the case of his absence
or inability to act as such, DEBORAH K. OWEN, my agent, to sign in my name and
on my behalf the Company's Annual Report on Form 10-K for the year ended
December 31, 1999, and any amendments thereto, to be filed by the Company with
the Securities and Exchange Commission under the Securities Exchange Act of
1934, as amended, with the same effect as if such signature were made by me
personally.




                                       /s/ James E. Marley
                                       ---------------------
                                       James E. Marley

                                       Dated  February 28, 2000
                                             --------------------


                                      - 2 -


                               (Exhibit No. 24)


All powers of attorney required to be filed are substantially identical in all
material respects. Therefore, in accordance with SEC Regulation 229.601(a)
Instruction 2, only the foregoing copy is being included except, however, that
the manually signed copy filed with the Securities and Exchange Commission
includes a complete set of powers of attorney.

All powers of attorney differ only from the form of the foregoing in that they
are executed by the following parties in the capacities indicated on or about
February 28, 2000, and the power by Frank A. Riddick appoints only George A.
Lorch or Deborah K. Owen as his agent:

  Frank A. Riddick, III                Senior Vice-President, Finance
                                       (Principal Financial Officer)
  William C. Rodruan                   Vice President and Controller
                                       (Principal Accounting Officer)
  H. Jesse Arnelle                     Director
  Van C. Campbell                      Director
  Donald C. Clark                      Director
  Judith R. Haberkorn                  Director
  John A. Krol                         Director
  David M. LeVan                       Director
  James E. Marley                      Director
  David W. Raisbeck                    Director
  Jerre L. Stead                       Director


                                      - 3 -


                               (Exhibit No. 24)



I, Deborah K. Owen, Senior Vice President and Secretary of Armstrong World
Industries, Inc., a corporation organized and existing under the laws of the
Commonwealth of Pennsylvania, do hereby certify that, at a meeting of the Board
of Directors of said corporation duly held on the 28th day of February, 2000, at
which a quorum was present and acting throughout, the following resolutions were
adopted and are now in full force and effect:


              RESOLVED That the 1999 annual report on Form 10-K in the form
       presented to this meeting has been reviewed by the Board of Directors;
       and the execution thereof on behalf of the Company by George A. Lorch,
       Frank A. Riddick, III or Deborah K. Owen, with such changes therein and
       additions or deletions thereto as any of them and the legal counsel to
       the Company may approve, and the filing thereof with the Securities and
       Exchange Commission after being so executed by the requisite number of
       directors personally or by their respective attorneys-in-fact, are hereby
       authorized.

              FURTHER RESOLVED That the execution of the 1999 annual report on
       Form 10-K by George A. Lorch, Frank A. Riddick, III and William C.
       Rodruan, personally or by their respective attorneys-in-fact, as
       principal executive officer, principal financial officer and principal
       accounting officer, respectively, of the Company, is hereby authorized.



IN WITNESS WHEREOF, I have hereunto set my hand and the seal of said corporation
this 15 day of March, 2000.



                                          /s/ Deborah K. Owen
                                       ------------------------------------
                                       Sr. Vice President & Secretary