Exhibit 24

                              POWER OF ATTORNEY

               KNOW ALL MEN BY THESE PRESENTS, that the person
          whose name appears below constitutes and appoints Roger
          N. Farah, Dale W. Hilpert and Gary M. Bahler, and each of
          them, his true and lawful attorney-in-fact and agent with
          full power of substitution and resubstitution, for him or
          her and in his or her name, place and stead, in any and
          all capacities, to sign the Registration Statement on
          Form S-8 for the Woolworth Corporation Directors' Stock
          Plan and any and all amendments (including post-effective
          amendments) to that 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 perform each and every act and thing requisite and
          necessary to be done in and about the premises, as fully
          to all intents and purposes as he or she might or could
          do in person, hereby ratifying and confiming all that
          said attorneys-in-fact and agents or any of them or his
          substitute or substitutes, may lawfully do or cause to be
          done by virtue hereof.

               Pursuant to the requirement of the Securities Act of
          1933, this Power of Attorney has been signed on the 12th
          day of June, 1996.

             Signature                       Title

          /s/Helen Galland                   Director
           Helen Galland