Exhibit 24
                                   -----------

                                POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below constitutes and appoints each of Leslie B. Lewis and Kozo Terada,
individually, his attorneys-in-fact, with the power of substitution, for him in
any and all capacities, to sign any and all amendments to this Registration
Statement (including post-effective amendments), 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 attorneys-in-fact, or their respective substitutes, may do or cause to be
done by virtue hereof.




    Signature                                      Title                                     Date
    ---------                                      -----                                     ----
                                                                                  

/s/ Leslie B. Lewis                         President, Principal Executive              April 16, 1997
- -------------------------------             Officer and Director
Leslie B. Lewis                             


/s/ Tadashi Kitamura                        Director                                    April 16, 1997
- -------------------------------
Tadashi Kitamura


/s/ Kazuyuki Sato                           Director                                    April 16, 1997
- -------------------------------
Kazuyuki Sato


/s/ Kazumitsu Yamaguchi                     Director                                    April 16, 1997
- -------------------------------
Kazumitsu Yamaguchi


/s/ Nannette S. Lewis                       Director                                    April 16, 1997
- -------------------------------
Nannette S. Lewis


/s/ Jeffrey C. Bloomberg                    Director                                    April 16, 1997
- -------------------------------
Jeffrey C. Bloomberg


/s/ Samuel J. Gerson                        Director                                    April 16, 1997
- -------------------------------
Samuel J. Gerson


/s/ Kozo Terada                             Vice President, Treasurer and               April 16, 1997
- -------------------------------             Principal Financial and
Kozo Terada                                 Accounting Officer