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                                POWER OF ATTORNEY


                  I, Alejandro Escoto, authorized legal representative of Grupo
Sanborns, S.A de C.V., a corporation with variable capital (sociedad anonima de
capital variable) organized under the laws of Mexico (the "Company"), hereby
constitute and appoint Eduardo Valdes Acra and Rafael Robles Miaja, and each of
them singly, my true and lawful attorney-in-fact and agent, with full power of
substitution and resubstitution, to act, for me and in my name, place and stead
and on my behalf, in any and all capacities, to sign any Schedule TO, Schedule
13D or Schedule 13G and any and all amendments thereto and any other document
relating thereto, and to file on my behalf any such Schedule TO, Schedule 13D or
Schedule 13G required to be filed pursuant the Securities Exchange Act of 1934,
any amendment thereto and other document relating thereto and any exhibit
thereto with the United States Securities and Exchange Commission, hereby
granting unto said attorneys-in-fact and agents, full power and authority to do
and perform any and all acts and things requisite as fully to all intents and
purposes as I might or could do in person, hereby ratifying and confirming all
that said attorneys-in-fact and agents may lawfully do or cause to be done by
virtue hereof, and this power of attorney shall be irrevocable until December
31, 2002.

                                     GRUPO SANBORNS, S.A. DE C.V.

January 31, 2000                     /s/ ALEJANDRO ESCOTO
                                     --------------------------------------
                                     By: Alejandro Escoto
                                     Title: Authorized Legal Representative