EXHIBIT 24

                               POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that I, Steven C. Beering, hereby
constitute and appoint Stephen P. Adik and Arthur A. Paquin, or either of them,
my true and lawful attorneys and agents, with full power of substitution and
resubstitution, to execute in my name and on my behalf, in all capacities as a
Director of NIPSCO Industries, Inc. ("Corporation"), a Registration Statement on
Form S-4 and any amendments thereto (including, without limitation, post-
effective amendments pursuant to Rule 462(b) under the Securities Act of 1933,
as amended) to be filed with the Securities and Exchange Commission in
connection with the registration under the Securities Act of 1933, as amended,
of the Common Shares of the Corporation issuable pursuant to the Agreement and
Plan of Merger, dated as of December 18, 1997, by and between the Corporation
and Bay State Gas Company, to file such Registration Statement with the
Securities and Exchange Commission and to comply with the undertakings of the
Corporation made in connection with such Registration Statement; and I hereby
ratify and confirm all that said attorneys, or either of them, have done or
shall lawfully do by virtue of this Power of Attorney.


DATED: February 20, 1998                     /S/  Steven C. Beering
                                             ----------------------------
                                             Steven C. Beering


 
                                                                      EXHIBIT 24

                               POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that I, James T. Morris, hereby constitute
and appoint Stephen P. Adik and Arthur A. Paquin, or either of them, my true and
lawful attorneys and agents, with full power of substitution and resubstitution,
to execute in my name and on my behalf, in all capacities as a Director of
NIPSCO Industries, Inc. ("Corporation"), a Registration Statement on Form S-4
and any amendments thereto (including, without limitation, post-effective
amendments pursuant to Rule 462(b) under the Securities Act of 1933, as amended)
to be filed with the Securities and Exchange Commission in connection with the
registration under the Securities Act of 1933, as amended, of the Common Shares
of the Corporation issuable pursuant to the Agreement and Plan of Merger, dated
as of December 18, 1997, by and between the Corporation and Bay State Gas
Company, to file such Registration Statement with the Securities and Exchange
Commission and to comply with the undertakings of the Corporation made in
connection with such Registration Statement; and I hereby ratify and confirm all
that said attorneys, or either of them, have done or shall lawfully do by virtue
of this Power of Attorney.


DATED: February 25, 1998                     /S/  James T. Morris
                                             -------------------------
                                             James T. Morris


 
                                                                      EXHIBIT 24

                               POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that I, Arthur J. Decio, hereby constitute
and appoint Stephen P. Adik and Arthur A. Paquin, or either of them, my true and
lawful attorneys and agents, with full power of substitution and resubstitution,
to execute in my name and on my behalf, in all capacities as a Director of
NIPSCO Industries, Inc. ("Corporation"), a Registration Statement on Form S-4
and any amendments thereto (including, without limitation, post-effective
amendments pursuant to Rule 462(b) under the Securities Act of 1933, as amended)
to be filed with the Securities and Exchange Commission in connection with the
registration under the Securities Act of 1933, as amended, of the Common Shares
of the Corporation issuable pursuant to the Agreement and Plan of Merger, dated
as of December 18, 1997, by and between the Corporation and Bay State Gas
Company, to file such Registration Statement with the Securities and Exchange
Commission and to comply with the undertakings of the Corporation made in
connection with such Registration Statement; and I hereby ratify and confirm all
that said attorneys, or either of them, have done or shall lawfully do by virtue
of this Power of Attorney.


DATED: February 23, 1998                     /S/  Arthur J. Decio
                                             -------------------------
                                             Arthur J. Decio


 
                                                                      EXHIBIT 24

                               POWER OF ATTORNEY


     KNOW ALL MEN BY THESE PRESENTS, that I, Gary L. Neale, hereby constitute
and appoint Stephen P. Adik and Arthur A. Paquin, or either of them, my true and
lawful attorneys and agents, with full power of substitution and resubstitution,
to execute in my name and on my behalf, in all capacities as a Director of
NIPSCO Industries, Inc. ("Corporation"), a Registration Statement on Form S-4
and any amendments thereto (including, without limitation, post-effective
amendments pursuant to Rule 462(b) under the Securities Act of 1933, as amended)
to be filed with the Securities and Exchange Commission in connection with the
registration under the Securities Act of 1933, as amended, of the Common Shares
of the Corporation issuable pursuant to the Agreement and Plan of Merger, dated
as of December 18, 1997, by and between the Corporation and Bay State Gas
Company, to file such Registration Statement with the Securities and Exchange
Commission and to comply with the undertakings of the Corporation made in
connection with such Registration Statement; and I hereby ratify and confirm all
that said attorneys, or either of them, have done or shall lawfully do by virtue
of this Power of Attorney.


DATED: February 19, 1998                         /S/  Gary L. Neale
                                    --------------------------------------------
                                                 Gary L. Neale

 
                                                                      EXHIBIT 24

                               POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that I, Ernestine M. Raclin, hereby
constitute and appoint Stephen P. Adik and Arthur A. Paquin, or either of them,
my true and lawful attorneys and agents, with full power of substitution and
resubstitution, to execute in my name and on my behalf, in all capacities as a
Director of NIPSCO Industries, Inc. ("Corporation"), a Registration Statement on
Form S-4 and any amendments thereto (including, without limitation, post-
effective amendments pursuant to Rule 462(b) under the Securities Act of 1933,
as amended) to be filed with the Securities and Exchange Commission in
connection with the registration under the Securities Act of 1933, as amended,
of the Common Shares of the Corporation issuable pursuant to the Agreement and
Plan of Merger, dated as of December 18, 1997, by and between the Corporation
and Bay State Gas Company, to file such Registration Statement with the
Securities and Exchange Commission and to comply with the undertakings of the
Corporation made in connection with such Registration Statement; and I hereby
ratify and confirm all that said attorneys, or either of them, have done or
shall lawfully do by virtue of this Power of Attorney.


DATED: February 23, 1998                     /S/  Ernestine M. Raclin
                                             -----------------------------
                                             Ernestine M. Raclin


 
                                                                      EXHIBIT 24

                               POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that I, Denis E. Ribordy, hereby constitute
and appoint Stephen P. Adik and Arthur A. Paquin, or either of them, my true and
lawful attorneys and agents, with full power of substitution and resubstitution,
to execute in my name and on my behalf, in all capacities as a Director of
NIPSCO Industries, Inc. ("Corporation"), a Registration Statement on Form S-4
and any amendments thereto (including, without limitation, post-effective
amendments pursuant to Rule 462(b) under the Securities Act of 1933, as amended)
to be filed with the Securities and Exchange Commission in connection with the
registration under the Securities Act of 1933, as amended, of the Common Shares
of the Corporation issuable pursuant to the Agreement and Plan of Merger, dated
as of December 18, 1997, by and between the Corporation and Bay State Gas
Company, to file such Registration Statement with the Securities and Exchange
Commission and to comply with the undertakings of the Corporation made in
connection with such Registration Statement; and I hereby ratify and confirm all
that said attorneys, or either of them, have done or shall lawfully do by virtue
of this Power of Attorney.


DATED: February 24, 1998                     /S/  Denis E. Ribordy
                                             --------------------------
                                             Denis E. Ribordy


 
                                                                      EXHIBIT 24

                               POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that I, Ian M. Rolland, hereby constitute
and appoint Stephen P. Adik and Arthur A. Paquin, or either of them, my true and
lawful attorneys and agents, with full power of substitution and resubstitution,
to execute in my name and on my behalf, in all capacities as a Director of
NIPSCO Industries, Inc. ("Corporation"), a Registration Statement on Form S-4
and any amendments thereto (including, without limitation, post-effective
amendments pursuant to Rule 462(b) under the Securities Act of 1933, as amended)
to be filed with the Securities and Exchange Commission in connection with the
registration under the Securities Act of 1933, as amended, of the Common Shares
of the Corporation issuable pursuant to the Agreement and Plan of Merger, dated
as of December 18, 1997, by and between the Corporation and Bay State Gas
Company, to file such Registration Statement with the Securities and Exchange
Commission and to comply with the undertakings of the Corporation made in
connection with such Registration Statement; and I hereby ratify and confirm all
that said attorneys, or either of them, have done or shall lawfully do by virtue
of this Power of Attorney.


DATED: February 25, 1998                     /S/  Ian M. Rolland
                                             ------------------------
                                             Ian M. Rolland

 
                                                                      EXHIBIT 24

                               POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that I, Edmund A. Schroer, hereby
constitute and appoint Stephen P. Adik and Arthur A. Paquin, or either of them,
my true and lawful attorneys and agents, with full power of substitution and
resubstitution, to execute in my name and on my behalf, in all capacities as a
Director of NIPSCO Industries, Inc. ("Corporation"), a Registration Statement on
Form S-4 and any amendments thereto (including, without limitation, post-
effective amendments pursuant to Rule 462(b) under the Securities Act of 1933,
as amended) to be filed with the Securities and Exchange Commission in
connection with the registration under the Securities Act of 1933, as amended,
of the Common Shares of the Corporation issuable pursuant to the Agreement and
Plan of Merger, dated as of December 18, 1997, by and between the Corporation
and Bay State Gas Company, to file such Registration Statement with the
Securities and Exchange Commission and to comply with the undertakings of the
Corporation made in connection with such Registration Statement; and I hereby
ratify and confirm all that said attorneys, or either of them, have done or
shall lawfully do by virtue of this Power of Attorney.


DATED: February 26, 1998                     /S/  Edmund A. Schroer
                                             ---------------------------
                                             Edmund A. Schroer

 
                                                                      EXHIBIT 24

                               POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that I, John W. Thompson, hereby constitute
and appoint Stephen P. Adik and Arthur A. Paquin, or either of them, my true and
lawful attorneys and agents, with full power of substitution and resubstitution,
to execute in my name and on my behalf, in all capacities as a Director of
NIPSCO Industries, Inc. ("Corporation"), a Registration Statement on Form S-4
and any amendments thereto (including, without limitation, post-effective
amendments pursuant to Rule 462(b) under the Securities Act of 1933, as amended)
to be filed with the Securities and Exchange Commission in connection with the
registration under the Securities Act of 1933, as amended, of the Common Shares
of the Corporation issuable pursuant to the Agreement and Plan of Merger, dated
as of December 18, 1997, by and between the Corporation and Bay State Gas
Company, to file such Registration Statement with the Securities and Exchange
Commission and to comply with the undertakings of the Corporation made in
connection with such Registration Statement; and I hereby ratify and confirm all
that said attorneys, or either of them, have done or shall lawfully do by virtue
of this Power of Attorney.


DATED: February 25, 1998                     /S/  John W. Thompson
                                             --------------------------
                                             John W. Thompson

 
                                                                      EXHIBIT 24

                               POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that I, Robert J. Welsh, hereby constitute
and appoint Stephen P. Adik and Arthur A. Paquin, or either of them, my true and
lawful attorneys and agents, with full power of substitution and resubstitution,
to execute in my name and on my behalf, in all capacities as a Director of
NIPSCO Industries, Inc. ("Corporation"), a Registration Statement on Form S-4
and any amendments thereto (including, without limitation, post-effective
amendments pursuant to Rule 462(b) under the Securities Act of 1933, as amended)
to be filed with the Securities and Exchange Commission in connection with the
registration under the Securities Act of 1933, as amended, of the Common Shares
of the Corporation issuable pursuant to the Agreement and Plan of Merger, dated
as of December 18, 1997, by and between the Corporation and Bay State Gas
Company, to file such Registration Statement with the Securities and Exchange
Commission and to comply with the undertakings of the Corporation made in
connection with such Registration Statement; and I hereby ratify and confirm all
that said attorneys, or either of them, have done or shall lawfully do by virtue
of this Power of Attorney.


DATED: February 24, 1998                     /S/  Robert J. Welsh
                                             -------------------------
                                             Robert J. Welsh