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EXHIBIT 24. POWER OF ATTORNEY

                               POWERS OF ATTORNEY
                     DIRECTORS OF KILLBUCK BANCSHARES, INC.

         Know all men by these presents that each person whose name is signed
below has made, constituted and appointed, and by this instrument does make,
constitute and appoint Luther E. Proper, his true and lawful attorney with full
power of substitution and resubstitution to affix for him and in his name, place
and stead, as attorney-in-fact, his signature as director or officer, or both,
of Killbuck Bancshares, Inc., an Ohio corporation, (the "Company"), to a
Registration Statement on Form S-4 or other form registering common stock of the
Company under the Securities Act of 1933 in connection with the Company's
acquisition of Commercial and Savings Bank Co., and to any and all amendments,
post effective amendments and exhibits to that Registration Statement, and to
any and all applications and other documents pertaining thereto, giving and
granting to such attorney-in-fact full power and authority to do and perform
every act and thing whatsoever necessary to be done in the premises, as fully as
he might or could do if personally present, and hereby ratifying and confirming
all that said attorney-in-fact or any such substitute shall lawfully do or cause
to be done by virtue hereof.

         IN WITNESS WHEREOF, this Power of Attorney has been signed at Killbuck,
Ohio, this 14th day of September, 1998.


/s/ Luther E. Proper            
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Luther E. Proper


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Richard L. Fowler


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Robert D. Bell


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Thomas D. Gindlesberger


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Dean J. Mullet

/s/ Kenneth E. Taylor  
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Kenneth E. Taylor

/s/ John W. Baker               
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John W. Baker

/s/ Michael S. Yoder            
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Michael S. Yoder

/s/ Allan R. Mast               
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Allan R. Mast