EXHIBIT 24

                               POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS that the undersigned director and/or officer of
Armstrong Holdings Inc., ("Holdings") hereby constitutes and appoints each of
George A. Lorch, Frank A. Riddick III and Deborah K. Owen the undersigned's true
and lawful attorney-in-fact and agent, with full power of substitution and
resubstitution, for the undersigned in his or her name, place and stead, in any
and all capacities (including the undersigned's capacity as a director and/or
officer of Holdings), granting unto said attorney-in-fact and agent, full power
and authority to do and perform each and every act and thing and to execute any
and all instruments which said attorney-in-fact and agent may deem necessary or
advisable or which may be required to enable Holdings, to comply with the
Securities Act of 1933, as amended (the "'33 Act"), and any rules, regulations,
or requirements of the Securities and Exchange Commission (the "SEC") in respect
thereof, in connection with the registration under the '33 Act of the common
stock, par value $1.00 per share, of Holdings, proposed to be issued on a one-
for-one basis for each issued and outstanding share of the common stock, par
value $1.00 per share, of Armstrong World Industries, Inc. ("Armstrong")
pursuant to that certain Agreement and Plan of Exchange between Holdings, and
Armstrong, as fully to all intents and purposes as the undersigned might or
could do in person, including specifically, but without limiting the generality
of the foregoing, the power and authority to sign the name of the undersigned in
the capacity of director and/or officer of Holdings, to any registration
statement to be filed with the SEC in respect of said shares of common stock of
Holdings, to any and all amendments and supplements to any such registration
statement, including post-effective amendments thereto, and to any instruments
or documents filed as part of or in connection with any such registration
statement or amendments or supplements thereto, and to file such documents with
the SEC; and the undersigned hereby ratifies and confirms that said attorney-in-
fact and agent, or any one or more of them, or his substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned has subscribed these presents on the date
set forth opposite his or her name below.

                                       /s/ Deborah K. Owen
                                       -------------------------------------
                                               Deborah K. Owen


                               POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS that the undersigned director and/or officer of
Armstrong Holdings Inc., ("Holdings") hereby constitutes and appoints each of
George A. Lorch, Frank A. Riddick III and Deborah K. Owen the undersigned's true
and lawful attorney-in-fact and agent, with full power of substitution and
resubstitution, for the undersigned in his or her name, place and stead, in any
and all capacities (including the undersigned's capacity as a director and/or
officer of Holdings), granting unto said attorney-in-fact and agent, full power
and authority to do and perform each and every act and thing and to execute any
and all instruments which said attorney-in-fact and agent may deem necessary or
advisable or which may be required to enable Holdings, to comply with the
Securities Act of 1933, as amended (the "'33 Act"), and any rules, regulations,
or requirements of the Securities and Exchange Commission (the "SEC") in respect
thereof, in connection with the registration under the '33 Act of the common
stock, par value $1.00 per share, of Holdings, proposed to be issued on a one-
for-one basis for each issued and outstanding share of the common stock, par
value $1.00 per share, of Armstrong World Industries, Inc. ("Armstrong")
pursuant to that certain Agreement and Plan of Exchange between Holdings, and
Armstrong, as fully to all intents and purposes as the undersigned might or
could do in person, including specifically, but without limiting the generality
of the foregoing, the power and authority to sign the name of the undersigned in
the capacity of director and/or officer of Holdings, to any registration
statement to be filed with the SEC in respect of said shares of common stock of
Holdings, to any and all amendments and supplements to any such registration
statement, including post-effective amendments thereto, and to any instruments
or documents filed as part of or in connection with any such registration
statement or amendments or supplements thereto, and to file such documents with
the SEC; and the undersigned hereby ratifies and confirms that said attorney-in-
fact and agent, or any one or more of them, or his substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned has subscribed these presents on the date
set forth opposite his or her name below.

                                       /s/ Frank A. Riddick III
                                       ---------------------------------------
                                            Frank A. Riddick III


                               POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS that the undersigned director and/or officer of
Armstrong Holdings Inc., ("Holdings") hereby constitutes and appoints each of
George A. Lorch, Frank A. Riddick III and Deborah K. Owen the undersigned's true
and lawful attorney-in-fact and agent, with full power of substitution and
resubstitution, for the undersigned in his or her name, place and stead, in any
and all capacities (including the undersigned's capacity as a director and/or
officer of Holdings), granting unto said attorney-in-fact and agent, full power
and authority to do and perform each and every act and thing and to execute any
and all instruments which said attorney-in-fact and agent may deem necessary or
advisable or which may be required to enable Holdings, to comply with the
Securities Act of 1933, as amended (the "'33 Act"), and any rules, regulations,
or requirements of the Securities and Exchange Commission (the "SEC") in respect
thereof, in connection with the registration under the '33 Act of the common
stock, par value $1.00 per share, of Holdings, proposed to be issued on a one-
for-one basis for each issued and outstanding share of the common stock, par
value $1.00 per share, of Armstrong World Industries, Inc. ("Armstrong")
pursuant to that certain Agreement and Plan of Exchange between Holdings, and
Armstrong, as fully to all intents and purposes as the undersigned might or
could do in person, including specifically, but without limiting the generality
of the foregoing, the power and authority to sign the name of the undersigned in
the capacity of director and/or officer of Holdings, to any registration
statement to be filed with the SEC in respect of said shares of common stock of
Holdings, to any and all amendments and supplements to any such registration
statement, including post-effective amendments thereto, and to any instruments
or documents filed as part of or in connection with any such registration
statement or amendments or supplements thereto, and to file such documents with
the SEC; and the undersigned hereby ratifies and confirms that said attorney-in-
fact and agent, or any one or more of them, or his substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned has subscribed these presents on the date
set forth opposite his or her name below.

                                             /s/ George A. Lorch
                                          --------------------------------------
                                                George A. Lorch