EXHIBIT 24






                                POWER OF ATTORNEY



                                                                      Exhibit 24

                      ATLAS AMERICA PUBLIC #14-2004 PROGRAM
                                POWER OF ATTORNEY


KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned officers and/or
directors of Atlas Resources, Inc., a Pennsylvania corporation which has filed
with the Securities and Exchange Commission, under the provisions of the
Securities Act of 1933, as amended, a Registration Statement on Form S-1
relating to certain securities of Atlas America Public #14-2004 Program,
constitutes and appoints Jack L. Hollander, his/her true and lawful
attorney-in-fact, with full power of substitution and resubstitution and with
full power on the part of said attorney-in-fact to act without any other person,
for him/her and in his/her name, place and stead, in any and all capacities, to
sign such Registration Statement, and any and all amendments, including
pre-effective amendments and post-effective amendments thereto, and to file the
same, with all exhibits thereto, and other documents in connection therewith,
with the Securities and Exchange Commission and all states and other
jurisdictions wherein such Registration Statement and amendments thereto may be
filed for securities compliance measures, granting unto said attorney-in-fact
and agent, 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 as he/she might or could do in person, hereby ratifying
and confirming all that said attorney-in-fact and agent, or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.


                                    
Dated:    June  21, 2004                   /s/ Freddie M. Kotek
                                           ----------------------------------------------------------------------
                                           Freddie M. Kotek, Chairman of the Board of Directors, Chief Executive
                                           Officer and President


Dated:    June  28, 2004                   /s/ Frank P. Carolas
                                           ----------------------------------------------------------------------
                                           Frank P. Carolas, Executive Vice President - Land and Geology and a
                                           Director


Dated:    June  28, 2004                   /s/ Jeffrey C. Simmons
                                           ----------------------------------------------------------------------
                                          Jeffrey C. Simmons, Executive Vice President - Operations and a Director


Dated:    June  28, 2004                   /s/ Nancy J. McGurk
                                           ----------------------------------------------------------------------
                                           Nancy J. McGurk, Senior Vice President, Chief Financial Officer and
                                           Chief Accounting Officer