Exhibit No. 24


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

Re:  1997 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 in my behalf the Company's Annual Report on Form 10-K for the year
ended December 31, 1997, 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 23, 1998
      ------------------------


 
                               (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 23, 1998, 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)
     Bruce A. Leech, Jr.        Controller
                                (Principal Accounting Officer)
     H. Jesse Arnelle           Director
     Van C. Campbell            Director
     Donald C. Clark            Director
     James E. Marley            Director
     J. Phillip Samper          Director
     Jerre L. Stead             Director
     David W. Raisbeck          Director


 
                               (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 23rd day of February, 1998, 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 1997 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 1997 annual report on Form
     10-K by George A. Lorch, Frank A. Riddick, III and Bruce A. Leech, Jr.,
     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 5th day of March, 1998.



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