Exhibit 24.4
                               Power of Attorney

  The undersigned, a Director and/or Officer of Edwards Lifesciences
Corporation, a Delaware corporation (the "Corporation"), does hereby constitute
and appoint Michael A. Mussallem or Bruce J. Bentcover (each acting alone and
without the other) his or her true and lawful attorney-in-fact and agent, with
full power and authority to execute in the name and on behalf of the undersigned
as such Director and/or Officer, a Registration Statement on Form S-8 under the
Securities Act of 1933, as amended (the "Securities Act"), with respect to the
registration under the Securities Act of the offer and sale of shares of the
Corporation's Common Stock, par value $1, and the associated Preferred Stock
Purchase Rights, issuable in accordance with the Edwards Lifesciences
Corporation Long-Term Stock Incentive Compensation Program, the Edwards
Lifesciences Corporation Employee Stock Purchase Plan for United States
Employees, the Edwards Lifesciences Corporation Employee Stock Purchase Plan for
International Employees and the Edwards Lifesciences Corporation Non-Employee
Directors and Consultants Stock Incentive Program, and to execute any and all
amendments to such Registration Statement, whether filed prior or subsequent to
the time such Registration Statement becomes effective, and to file the same,
with all exhibits thereto and other documents in connection therewith, with the
Securities and Exchange Commission.  The undersigned hereby grants unto each
such attorney-in-fact and agent, full power of substitution and revocation in
the premises and hereby ratifies and confirms all that each such attorney-in-
fact and agent, or his substitute or substitutes, may do or cause to be done by
virtue of these presents.

                        Dated this 10th day of March, 2000.


                        Philip M. Neal
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                        Philip M. Neal