Exhibit No. 24


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

Re:  1998 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, 1998, 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 22, 1999     
     -------------------------  

 
                                     - 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 22, 1999, 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)
         Edward R. Case             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 22nd day of February, 1999, 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 1998 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 1998 annual report
         on Form 10-K by George A. Lorch, Frank A. Riddick, III and Edward R.
         Case, 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 3rd day of March, 1999.
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                                                  /s/ Deborah K. Owen           
                                            ------------------------------
                                            Sr. Vice President & Secretary