1

                                                                EXHIBIT 24


                               POWER OF ATTORNEY


     KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears
below constitutes and appoints Dale S. Coenen and Kai Kosanke, and each of them
his true and lawful attorneys-in-fact and for him and in his name, place and
stead, in any and all capacities, to sign any and all amendments, including
post-effective amendments, to this Registration Statement, and to file the
same, with exhibits thereto and other documents in connection therewith, with
the Securities and Exchange Commission granting unto said attorneys-in-fact and
agents, and each of them, full power and authority to do and perform each and
every act and thing requisite and necessary to be done, as fully to all intents
and purposes as he might or could do in person, hereby ratifying and confirming
all that said attorneys-in-fact and agents, or his substitute or substitutes,
may do or cause to be done by virtue hereof.

     Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the date indicated:



                                                   
               Signature                Title                 Date
         -----------------------  ---------------------  --------------

         /s/   Dale S. Coenen     Chairman of the Board    May 14, 1997
         -----------------------  and Chief Executive    
         Dale S. Coenen           Officer and Director
                                                      

         /s/   Duncan Miller      Director                 May 14, 1997
         -----------------------                         
         Duncan Miller


         /s/   Gerald Murphy      Director                 May 14, 1997
         -----------------------                         
         Gerald Murphy


         /s/   Matthew M. Wirgau  Director                 May 14, 1997
         -----------------------                         
         Matthew M. Wirgau






                                       


                                      11