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                                                                EXHIBIT 24


                               POWER OF ATTORNEY


        KNOW ALL MEN BY THESE PRESENTS, that each person whose signature
appears below constitutes and appoints David M. Blank, Barbara A. Frastaci,
Terrence G. Linnert, Kevin P. Murphy, Janis T. Percio, Gordon S. Kaiser, Jr.
and Dynda A. Thomas as his true and lawful attorney-in-fact and agent, with
full power of substitution and resubstitution, for him and in his name, place
and stead, in any and all capacities, to sign any or all amendments (including
post-effective amendments) to Registration Statement No. 033-63315, and to file
the same, with all exhibits thereto, and other documents in connection
therewith, with the Securities and Exchange Commission, granting unto said
attorney-in-fact and agent full power of authority to do and perform each and
every act and thing requisite and necessary to be done in and about the
foregoing, as fully to all intents and purposes as he might or could do in
person, hereby ratifying and confirming all that said attorney-in-fact and
agent, or his substitute or substitutes, may lawfully do or cause to be done by
virtue hereof.

        Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed on April 9, 1996, by the following 
persons in the capacities indicated.

/s/ Barbara A. Frastaci
- -------------------------------------- 
Name:   Barbara A. Frastaci            
Title:  Treasurer and Director         
        (principal financial officer
        and principal accounting officer)

/s/ Kevin P. Burns
- -------------------------------------- 
NAME:   Kevin P. Burns                 
TITLE:  Director