Exhibit 24

POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS,  that each person whose  signature  appears
below  constitutes and appoints Sam Lindsey with power of  substitution,  as his
attorney-in-fact  for him, in all  capacities,  to sign any  amendments  to this
registration  statement and to file the same,  with  exhibits  thereto and other
documents in connection therewith,  with the Securities and Exchange Commission,
hereby  ratifying  and  confirming  all  that  said   attorney-in-fact   or  his
substitutes may 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  by  the  following  persons  in  the
capacities and on the date indicated.



   Signature                           Title                                 Date
   ---------                           -----                                 ----
                                                                  
/s/ Sam Lindsey           Chairman of the Board and Chief Executive     September 11, 2000
                          Officer and Director

/s/ Greggory J. Kaiser    President, Secretary and Director             September 11, 2000

/s/ Mark A. Thomas        Director                                      September 11, 2000