1

EXHIBIT  24



Powers of Attorney executed by the directors of Registrant





                                     -20-
   2

                               POWER OF ATTORNEY




                 KNOW ALL MEN BY THESE PRESENTS, that the undersigned, a
director of Provident Life and Accident Insurance Company of America, does
hereby constitute and appoint Glenn P. Felton and Susan N. Roth, or each of
them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and resubstitution, to do any and all acts and things and execute,
in the name of the undersigned, any and all instruments which said
attorneys-in-fact and agents may deem necessary or advisable in order to enable
Provident Life and Accident Insurance Company of America to comply with the
Securities Act of 1933 and any requirements of the Securities and Exchange
Commission in respect thereof, in connection with the filing with the
Securities and Exchange Commission of the registration statement on Form S-8
under the Securities Act of 1933 relating to the plan interests and shares of
Class B Common Stock, $1.00 par value, of Provident Life and Accident Insurance
Company of America that are issuable under the Employee Stock Purchase Plan of
Provident Life and Accident Insurance Company, a wholly-owned subsidiary of
Provident Life and Accident Insurance Company of America, including
specifically but without limitation, power and authority to sign the name of
the undersigned to such registration statement and to any and all amendments to
such registration statement, and to file the same with all 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 to perform each and every act and thing
requisite or necessary to be done in and about the premises, as fully and to
all intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, and any of
them, or their substitutes, may lawfully do or cause to be done by virtue
hereof.



                 IN WITNESS WHEREOF, the undersigned has signed his name hereby
on the day set forth opposite his name.





Date: August 2, 1995                    By:  /s/William L. Armstrong
                                           -----------------------------


                                        Name:  William L. Armstrong
                                             ---------------------------



                                     -21-
   3

                               POWER OF ATTORNEY




                 KNOW ALL MEN BY THESE PRESENTS, that the undersigned, a
director of Provident Life and Accident Insurance Company of America, does
hereby constitute and appoint Glenn P. Felton and Susan N. Roth, or each of
them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and resubstitution, to do any and all acts and things and execute,
in the name of the undersigned, any and all instruments which said
attorneys-in-fact and agents may deem necessary or advisable in order to enable
Provident Life and Accident Insurance Company of America to comply with the
Securities Act of 1933 and any requirements of the Securities and Exchange
Commission in respect thereof, in connection with the filing with the
Securities and Exchange Commission of the registration statement on Form S-8
under the Securities Act of 1933 relating to the plan interests and shares of
Class B Common Stock, $1.00 par value, of Provident Life and Accident Insurance
Company of America that are issuable under the Employee Stock Purchase Plan of
Provident Life and Accident Insurance Company, a wholly-owned subsidiary of
Provident Life and Accident Insurance Company of America, including
specifically but without limitation, power and authority to sign the name of
the undersigned to such registration statement and to any and all amendments to
such registration statement, and to file the same with all 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 to perform each and every act and thing
requisite or necessary to be done in and about the premises, as fully and to
all intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, and any of
them, or their substitutes, may lawfully do or cause to be done by virtue
hereof.



                 IN WITNESS WHEREOF, the undersigned has signed his name hereby
on the day set forth opposite his name.





Date:  August 2, 1995                   By:   /s/J. Harold Chandler
                                             ---------------------------


                                        Name:  J. Harold Chandler
                                             ---------------------------


                                     -22-
   4

                               POWER OF ATTORNEY




                 KNOW ALL MEN BY THESE PRESENTS, that the undersigned, a
director of Provident Life and Accident Insurance Company of America, does
hereby constitute and appoint Glenn P. Felton and Susan N. Roth, or each of
them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and resubstitution, to do any and all acts and things and execute,
in the name of the undersigned, any and all instruments which said
attorneys-in-fact and agents may deem necessary or advisable in order to enable
Provident Life and Accident Insurance Company of America to comply with the
Securities Act of 1933 and any requirements of the Securities and Exchange
Commission in respect thereof, in connection with the filing with the
Securities and Exchange Commission of the registration statement on Form S-8
under the Securities Act of 1933 relating to the plan interests and shares of
Class B Common Stock, $1.00 par value, of Provident Life and Accident Insurance
Company of America that are issuable under the Employee Stock Purchase Plan of
Provident Life and Accident Insurance Company, a wholly-owned subsidiary of
Provident Life and Accident Insurance Company of America, including
specifically but without limitation, power and authority to sign the name of
the undersigned to such registration statement and to any and all amendments to
such registration statement, and to file the same with all 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 to perform each and every act and thing
requisite or necessary to be done in and about the premises, as fully and to
all intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, and any of
them, or their substitutes, may lawfully do or cause to be done by virtue
hereof.



                 IN WITNESS WHEREOF, the undersigned has signed his name hereby
on the day set forth opposite his name.





Date:  August 2, 1995                   By:  /s/ Charlotte M. Heffner
                                             ---------------------------


                                        Name: Charlotte M. Heffner
                                             ---------------------------


                                     -23-
   5

                               POWER OF ATTORNEY




                 KNOW ALL MEN BY THESE PRESENTS, that the undersigned, a
director of Provident Life and Accident Insurance Company of America, does
hereby constitute and appoint Glenn P. Felton and Susan N. Roth, or each of
them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and resubstitution, to do any and all acts and things and execute,
in the name of the undersigned, any and all instruments which said
attorneys-in-fact and agents may deem necessary or advisable in order to enable
Provident Life and Accident Insurance Company of America to comply with the
Securities Act of 1933 and any requirements of the Securities and Exchange
Commission in respect thereof, in connection with the filing with the
Securities and Exchange Commission of the registration statement on Form S-8
under the Securities Act of 1933 relating to the plan interests and shares of
Class B Common Stock, $1.00 par value, of Provident Life and Accident Insurance
Company of America that are issuable under the Employee Stock Purchase Plan of
Provident Life and Accident Insurance Company, a wholly-owned subsidiary of
Provident Life and Accident Insurance Company of America, including
specifically but without limitation, power and authority to sign the name of
the undersigned to such registration statement and to any and all amendments to
such registration statement, and to file the same with all 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 to perform each and every act and thing
requisite or necessary to be done in and about the premises, as fully and to
all intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, and any of
them, or their substitutes, may lawfully do or cause to be done by virtue
hereof.



                 IN WITNESS WHEREOF, the undersigned has signed his name hereby
on the day set forth opposite his name.





Date:  August 2, 1995                   By:  /s/Hugh B. Jacks
                                             ---------------------------


                                        Name: Hugh B. Jacks
                                             ---------------------------




                                     -24-
   6

                               POWER OF ATTORNEY




                 KNOW ALL MEN BY THESE PRESENTS, that the undersigned, a
director of Provident Life and Accident Insurance Company of America, does
hereby constitute and appoint Glenn P. Felton and Susan N. Roth, or each of
them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and resubstitution, to do any and all acts and things and execute,
in the name of the undersigned, any and all instruments which said
attorneys-in-fact and agents may deem necessary or advisable in order to enable
Provident Life and Accident Insurance Company of America to comply with the
Securities Act of 1933 and any requirements of the Securities and Exchange
Commission in respect thereof, in connection with the filing with the
Securities and Exchange Commission of the registration statement on Form S-8
under the Securities Act of 1933 relating to the plan interests and shares of
Class B Common Stock, $1.00 par value, of Provident Life and Accident Insurance
Company of America that are issuable under the Employee Stock Purchase Plan of
Provident Life and Accident Insurance Company, a wholly-owned subsidiary of
Provident Life and Accident Insurance Company of America, including
specifically but without limitation, power and authority to sign the name of
the undersigned to such registration statement and to any and all amendments to
such registration statement, and to file the same with all 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 to perform each and every act and thing
requisite or necessary to be done in and about the premises, as fully and to
all intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, and any of
them, or their substitutes, may lawfully do or cause to be done by virtue
hereof.



                 IN WITNESS WHEREOF, the undersigned has signed his name hereby
on the day set forth opposite his name.





Date:  August 2, 1995                   By:  /s/William B. Johnson
                                             ---------------------------


                                        Name:  William B. Johnson
                                             ---------------------------




                                     -25-
   7

                               POWER OF ATTORNEY




                 KNOW ALL MEN BY THESE PRESENTS, that the undersigned, a
director of Provident Life and Accident Insurance Company of America, does
hereby constitute and appoint Glenn P. Felton and Susan N. Roth, or each of
them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and resubstitution, to do any and all acts and things and execute,
in the name of the undersigned, any and all instruments which said
attorneys-in-fact and agents may deem necessary or advisable in order to enable
Provident Life and Accident Insurance Company of America to comply with the
Securities Act of 1933 and any requirements of the Securities and Exchange
Commission in respect thereof, in connection with the filing with the
Securities and Exchange Commission of the registration statement on Form S-8
under the Securities Act of 1933 relating to the plan interests and shares of
Class B Common Stock, $1.00 par value, of Provident Life and Accident Insurance
Company of America that are issuable under the Employee Stock Purchase Plan of
Provident Life and Accident Insurance Company, a wholly-owned subsidiary of
Provident Life and Accident Insurance Company of America, including
specifically but without limitation, power and authority to sign the name of
the undersigned to such registration statement and to any and all amendments to
such registration statement, and to file the same with all 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 to perform each and every act and thing
requisite or necessary to be done in and about the premises, as fully and to
all intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, and any of
them, or their substitutes, may lawfully do or cause to be done by virtue
hereof.



                 IN WITNESS WHEREOF, the undersigned has signed his name hereby
on the day set forth opposite his name.





Date:  August 1, 1995                   By:  /s/Hugh O. Maclellan, Jr.
                                             ---------------------------


                                        Name: Hugh O. Maclellan, Jr.
                                             ---------------------------




                                     -26-
   8

                               POWER OF ATTORNEY




                 KNOW ALL MEN BY THESE PRESENTS, that the undersigned, a
director of Provident Life and Accident Insurance Company of America, does
hereby constitute and appoint Glenn P. Felton and Susan N. Roth, or each of
them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and resubstitution, to do any and all acts and things and execute,
in the name of the undersigned, any and all instruments which said
attorneys-in-fact and agents may deem necessary or advisable in order to enable
Provident Life and Accident Insurance Company of America to comply with the
Securities Act of 1933 and any requirements of the Securities and Exchange
Commission in respect thereof, in connection with the filing with the
Securities and Exchange Commission of the registration statement on Form S-8
under the Securities Act of 1933 relating to the plan interests and shares of
Class B Common Stock, $1.00 par value, of Provident Life and Accident Insurance
Company of America that are issuable under the Employee Stock Purchase Plan of
Provident Life and Accident Insurance Company, a wholly-owned subsidiary of
Provident Life and Accident Insurance Company of America, including
specifically but without limitation, power and authority to sign the name of
the undersigned to such registration statement and to any and all amendments to
such registration statement, and to file the same with all 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 to perform each and every act and thing
requisite or necessary to be done in and about the premises, as fully and to
all intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, and any of
them, or their substitutes, may lawfully do or cause to be done by virtue
hereof.



                 IN WITNESS WHEREOF, the undersigned has signed his name hereby
on the day set forth opposite his name.





Date:  August 2, 1995                   By: /s/A. S. "Pat" MacMillan
                                            ---------------------------


                                        Name:  A. S. "Pat" MacMillan
                                             --------------------------




                                     -27-
   9

                               POWER OF ATTORNEY




                 KNOW ALL MEN BY THESE PRESENTS, that the undersigned, a
director of Provident Life and Accident Insurance Company of America, does
hereby constitute and appoint Glenn P. Felton and Susan N. Roth, or each of
them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and resubstitution, to do any and all acts and things and execute,
in the name of the undersigned, any and all instruments which said
attorneys-in-fact and agents may deem necessary or advisable in order to enable
Provident Life and Accident Insurance Company of America to comply with the
Securities Act of 1933 and any requirements of the Securities and Exchange
Commission in respect thereof, in connection with the filing with the
Securities and Exchange Commission of the registration statement on Form S-8
under the Securities Act of 1933 relating to the plan interests and shares of
Class B Common Stock, $1.00 par value, of Provident Life and Accident Insurance
Company of America that are issuable under the Employee Stock Purchase Plan of
Provident Life and Accident Insurance Company, a wholly-owned subsidiary of
Provident Life and Accident Insurance Company of America, including
specifically but without limitation, power and authority to sign the name of
the undersigned to such registration statement and to any and all amendments to
such registration statement, and to file the same with all 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 to perform each and every act and thing
requisite or necessary to be done in and about the premises, as fully and to
all intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, and any of
them, or their substitutes, may lawfully do or cause to be done by virtue
hereof.



                 IN WITNESS WHEREOF, the undersigned has signed his name hereby
on the day set forth opposite his name.





Date:  August 2, 1995                   By:  /s/C. William Pollard
                                             ---------------------------


                                        Name: C. William Pollard
                                             ---------------------------



                                     -28-
   10

                               POWER OF ATTORNEY




                 KNOW ALL MEN BY THESE PRESENTS, that the undersigned, a
director of Provident Life and Accident Insurance Company of America, does
hereby constitute and appoint Glenn P. Felton and Susan N. Roth, or each of
them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and resubstitution, to do any and all acts and things and execute,
in the name of the undersigned, any and all instruments which said
attorneys-in-fact and agents may deem necessary or advisable in order to enable
Provident Life and Accident Insurance Company of America to comply with the
Securities Act of 1933 and any requirements of the Securities and Exchange
Commission in respect thereof, in connection with the filing with the
Securities and Exchange Commission of the registration statement on Form S-8
under the Securities Act of 1933 relating to the plan interests and shares of
Class B Common Stock, $1.00 par value, of Provident Life and Accident Insurance
Company of America that are issuable under the Employee Stock Purchase Plan of
Provident Life and Accident Insurance Company, a wholly-owned subsidiary of
Provident Life and Accident Insurance Company of America, including
specifically but without limitation, power and authority to sign the name of
the undersigned to such registration statement and to any and all amendments to
such registration statement, and to file the same with all 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 to perform each and every act and thing
requisite or necessary to be done in and about the premises, as fully and to
all intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, and any of
them, or their substitutes, may lawfully do or cause to be done by virtue
hereof.



                 IN WITNESS WHEREOF, the undersigned has signed his name hereby
on the day set forth opposite his name.





Date:  August 2, 1995                   By:  /s/Scott L. Probasco, Jr.
                                             ---------------------------


                                        Name: Scott L. Probasco, Jr.
                                             ---------------------------



                                     -29-
   11

                               POWER OF ATTORNEY



                 KNOW ALL MEN BY THESE PRESENTS, that the undersigned, a
director of Provident Life and Accident Insurance Company of America, does
hereby constitute and appoint Glenn P. Felton and Susan N. Roth, or each of
them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and resubstitution, to do any and all acts and things and execute,
in the name of the undersigned, any and all instruments which said
attorneys-in-fact and agents may deem necessary or advisable in order to enable
Provident Life and Accident Insurance Company of America to comply with the
Securities Act of 1933 and any requirements of the Securities and Exchange
Commission in respect thereof, in connection with the filing with the
Securities and Exchange Commission of the registration statement on Form S-8
under the Securities Act of 1933 relating to the plan interests and shares of
Class B Common Stock, $1.00 par value, of Provident Life and Accident Insurance
Company of America that are issuable under the Employee Stock Purchase Plan of
Provident Life and Accident Insurance Company, a wholly-owned subsidiary of
Provident Life and Accident Insurance Company of America, including
specifically but without limitation, power and authority to sign the name of
the undersigned to such registration statement and to any and all amendments to
such registration statement, and to file the same with all 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 to perform each and every act and thing
requisite or necessary to be done in and about the premises, as fully and to
all intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, and any of
them, or their substitutes, may lawfully do or cause to be done by virtue
hereof.



                 IN WITNESS WHEREOF, the undersigned has signed his name hereby
on the day set forth opposite his name.





Date:  August 2, 1995                   By: /s/Burton E. Sorensen
                                             ---------------------------


                                        Name: Burton E. Sorensen
                                             ---------------------------




                                     -30-
   12

                               POWER OF ATTORNEY




                 KNOW ALL MEN BY THESE PRESENTS, that the undersigned, a
director of Provident Life and Accident Insurance Company of America, does
hereby constitute and appoint Glenn P. Felton and Susan N. Roth, or each of
them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and resubstitution, to do any and all acts and things and execute,
in the name of the undersigned, any and all instruments which said
attorneys-in-fact and agents may deem necessary or advisable in order to enable
Provident Life and Accident Insurance Company of America to comply with the
Securities Act of 1933 and any requirements of the Securities and Exchange
Commission in respect thereof, in connection with the filing with the
Securities and Exchange Commission of the registration statement on Form S-8
under the Securities Act of 1933 relating to the plan interests and shares of
Class B Common Stock, $1.00 par value, of Provident Life and Accident Insurance
Company of America that are issuable under the Employee Stock Purchase Plan of
Provident Life and Accident Insurance Company, a wholly-owned subsidiary of
Provident Life and Accident Insurance Company of America, including
specifically but without limitation, power and authority to sign the name of
the undersigned to such registration statement and to any and all amendments to
such registration statement, and to file the same with all 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 to perform each and every act and thing
requisite or necessary to be done in and about the premises, as fully and to
all intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, and any of
them, or their substitutes, may lawfully do or cause to be done by virtue
hereof.



                 IN WITNESS WHEREOF, the undersigned has signed his name hereby
on the day set forth opposite his name.





Date:  August 2, 1995                   By: /s/Steve S Reinemund
                                            ---------------------------


                                        Name: Steven S Reinemund
                                              -------------------------



                                     -31-