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                                                                      Exhibit 24


                           DIRECTOR AND/OR OFFICER OF
                       CONLEY, CANITANO & ASSOCIATES, INC.

                       REGISTRATION STATEMENT ON FORM S-1

                                POWER OF ATTORNEY


     The undersigned director and/or officer of Conley, Canitano & Associates,
Inc., an Ohio corporation (the "Corporation"), hereby constitutes and appoints
Kenneth L. Conley and Paul Farmer, or any of them, with full power of
substitution and resubstitution, as attorneys or attorney of the undersigned,
for him or her and in his or her name, place and stead, to sign and file under
the Securities Act of 1933 one or more Registration Statement(s) on Form S-1
relating to the registration for sale of the Corporation's Common Stock, and any
and all amendments, supplements and exhibits thereto, including pre-effective
and post-effective amendments or supplements, and any and all applications or
other documents to be filed with the Securities and Exchange Commission
pertaining to such registration(s), with full power and authority to do and
perform any and all acts and things whatsoever required and necessary to be done
in the premises, hereby ratifying and approving the act of said attorneys and
any of them and any such substitute.

     EXECUTED as of August 15, 1998.


/s/ Ivan J. Winfield                       Director
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Signature                                  Title


Ivan J. Winfield
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Name