Exhibit 24

                                POWER OF ATTORNEY

            KNOW ALL MEN BY THESE PRESENTS THAT the undersigned, a Director of
Philip Morris Companies Inc., a Virginia corporation (the "Company"), does
hereby constitute and appoint Geoffrey C. Bible, Murray H. Bring and Louis C.
Camilleri, or any one or more of them, his/her true and lawful attorney, for
him/her and in his/her name, place and stead, to execute, by manual or facsimile
signature, electronic transmission or otherwise, the Annual Report on Form 10-K
of the Company for the year ended December 31, 1998 and any amendments or
supplements to said Annual Report and to cause the same to be filed with the
Securities and Exchange Commission, together with any exhibits, financial
statements and schedules included or to be incorporated by reference therein,
hereby granting to said attorneys full power and authority to do and perform all
and every act and thing whatsoever requisite or desirable to be done in and
about the premises as fully to all intents and purposes as the undersigned might
or could do in person, hereby ratifying and confirming all acts and things which
said attorneys may do or cause to be done by virtue of these presents.

            IN WITNESS WHEREOF, the undersigned has hereunto set his/her hand
and seal this 24th day of February, 1999.


                                                /s/ ELIZABETH E. BAILEY
                                                -----------------------
                                                Elizabeth E. Bailey


                                POWER OF ATTORNEY

            KNOW ALL MEN BY THESE PRESENTS THAT the undersigned, a Director of
Philip Morris Companies Inc., a Virginia corporation (the "Company"), does
hereby constitute and appoint Geoffrey C. Bible, Murray H. Bring and Louis C.
Camilleri, or any one or more of them, his/her true and lawful attorney, for
him/her and in his/her name, place and stead, to execute, by manual or facsimile
signature, electronic transmission or otherwise, the Annual Report on Form 10-K
of the Company for the year ended December 31, 1998 and any amendments or
supplements to said Annual Report and to cause the same to be filed with the
Securities and Exchange Commission, together with any exhibits, financial
statements and schedules included or to be incorporated by reference therein,
hereby granting to said attorneys full power and authority to do and perform all
and every act and thing whatsoever requisite or desirable to be done in and
about the premises as fully to all intents and purposes as the undersigned might
or could do in person, hereby ratifying and confirming all acts and things which
said attorneys may do or cause to be done by virtue of these presents.

            IN WITNESS WHEREOF, the undersigned has hereunto set his/her hand
and seal this 24th day of February, 1999.


                                                /s/ MURRAY H. BRING
                                                -------------------
                                                Murray H. Bring


                                POWER OF ATTORNEY

            KNOW ALL MEN BY THESE PRESENTS THAT the undersigned, a Director of
Philip Morris Companies Inc., a Virginia corporation (the "Company"), does
hereby constitute and appoint Geoffrey C. Bible, Murray H. Bring and Louis C.
Camilleri, or any one or more of them, his/her true and lawful attorney, for
him/her and in his/her name, place and stead, to execute, by manual or facsimile
signature, electronic transmission or otherwise, the Annual Report on Form 10-K
of the Company for the year ended December 31, 1998 and any amendments or
supplements to said Annual Report and to cause the same to be filed with the
Securities and Exchange Commission, together with any exhibits, financial
statements and schedules included or to be incorporated by reference therein,
hereby granting to said attorneys full power and authority to do and perform all
and every act and thing whatsoever requisite or desirable to be done in and
about the premises as fully to all intents and purposes as the undersigned might
or could do in person, hereby ratifying and confirming all acts and things which
said attorneys may do or cause to be done by virtue of these presents.

            IN WITNESS WHEREOF, the undersigned has hereunto set his/her hand
and seal this 24th day of February, 1999.


                                                /s/ HAROLD BROWN
                                                ----------------
                                                Harold Brown


                                POWER OF ATTORNEY

            KNOW ALL MEN BY THESE PRESENTS THAT the undersigned, a Director of
Philip Morris Companies Inc., a Virginia corporation (the "Company"), does
hereby constitute and appoint Geoffrey C. Bible, Murray H. Bring and Louis C.
Camilleri, or any one or more of them, his/her true and lawful attorney, for
him/her and in his/her name, place and stead, to execute, by manual or facsimile
signature, electronic transmission or otherwise, the Annual Report on Form 10-K
of the Company for the year ended December 31, 1998 and any amendments or
supplements to said Annual Report and to cause the same to be filed with the
Securities and Exchange Commission, together with any exhibits, financial
statements and schedules included or to be incorporated by reference therein,
hereby granting to said attorneys full power and authority to do and perform all
and every act and thing whatsoever requisite or desirable to be done in and
about the premises as fully to all intents and purposes as the undersigned might
or could do in person, hereby ratifying and confirming all acts and things which
said attorneys may do or cause to be done by virtue of these presents.

            IN WITNESS WHEREOF, the undersigned has hereunto set his/her hand
and seal this 24th day of February, 1999.


                                                /s/ WILLIAM H. DONALDSON      
                                                ------------------------      
                                                William H. Donaldson


                                POWER OF ATTORNEY

            KNOW ALL MEN BY THESE PRESENTS THAT the undersigned, a Director of
Philip Morris Companies Inc., a Virginia corporation (the "Company"), does
hereby constitute and appoint Geoffrey C. Bible, Murray H. Bring and Louis C.
Camilleri, or any one or more of them, his/her true and lawful attorney, for
him/her and in his/her name, place and stead, to execute, by manual or facsimile
signature, electronic transmission or otherwise, the Annual Report on Form 10-K
of the Company for the year ended December 31, 1998 and any amendments or
supplements to said Annual Report and to cause the same to be filed with the
Securities and Exchange Commission, together with any exhibits, financial
statements and schedules included or to be incorporated by reference therein,
hereby granting to said attorneys full power and authority to do and perform all
and every act and thing whatsoever requisite or desirable to be done in and
about the premises as fully to all intents and purposes as the undersigned might
or could do in person, hereby ratifying and confirming all acts and things which
said attorneys may do or cause to be done by virtue of these presents.

            IN WITNESS WHEREOF, the undersigned has hereunto set his/her hand
and seal this 24th day of February, 1999.


                                                /s/ JANE EVANS
                                                --------------
                                                Jane Evans


                                POWER OF ATTORNEY

            KNOW ALL MEN BY THESE PRESENTS THAT the undersigned, a Director of
Philip Morris Companies Inc., a Virginia corporation (the "Company"), does
hereby constitute and appoint Geoffrey C. Bible, Murray H. Bring and Louis C.
Camilleri, or any one or more of them, his/her true and lawful attorney, for
him/her and in his/her name, place and stead, to execute, by manual or facsimile
signature, electronic transmission or otherwise, the Annual Report on Form 10-K
of the Company for the year ended December 31, 1998 and any amendments or
supplements to said Annual Report and to cause the same to be filed with the
Securities and Exchange Commission, together with any exhibits, financial
statements and schedules included or to be incorporated by reference therein,
hereby granting to said attorneys full power and authority to do and perform all
and every act and thing whatsoever requisite or desirable to be done in and
about the premises as fully to all intents and purposes as the undersigned might
or could do in person, hereby ratifying and confirming all acts and things which
said attorneys may do or cause to be done by virtue of these presents.

            IN WITNESS WHEREOF, the undersigned has hereunto set his/her hand
and seal this 24th day of February, 1999.


                                                /s/ ROBERT E.R. HUNTLEY
                                                -----------------------
                                                Robert E.R. Huntley


                                POWER OF ATTORNEY

            KNOW ALL MEN BY THESE PRESENTS THAT the undersigned, a Director of
Philip Morris Companies Inc., a Virginia corporation (the "Company"), does
hereby constitute and appoint Geoffrey C. Bible, Murray H. Bring and Louis C.
Camilleri, or any one or more of them, his/her true and lawful attorney, for
him/her and in his/her name, place and stead, to execute, by manual or facsimile
signature, electronic transmission or otherwise, the Annual Report on Form 10-K
of the Company for the year ended December 31, 1998 and any amendments or
supplements to said Annual Report and to cause the same to be filed with the
Securities and Exchange Commission, together with any exhibits, financial
statements and schedules included or to be incorporated by reference therein,
hereby granting to said attorneys full power and authority to do and perform all
and every act and thing whatsoever requisite or desirable to be done in and
about the premises as fully to all intents and purposes as the undersigned might
or could do in person, hereby ratifying and confirming all acts and things which
said attorneys may do or cause to be done by virtue of these presents.

            IN WITNESS WHEREOF, the undersigned has hereunto set his/her hand
and seal this 24th day of February, 1999.


                                                /s/ RUPERT MURDOCH
                                                ------------------
                                                Rupert Murdoch


                                POWER OF ATTORNEY

            KNOW ALL MEN BY THESE PRESENTS THAT the undersigned, a Director 
of Philip Morris Companies Inc., a Virginia corporation (the "Company"), does 
hereby constitute and appoint Geoffrey C. Bible, Murray H. Bring and Louis C. 
Camilleri, or any one or more of them, his true and lawful attorney, for him 
and in his name, place and stead, to execute, by manual or facsimile 
signature, electronic transmission or otherwise, the Annual Report on Form 
10-K of the Company for the year ended December 31, 1998 and any amendments 
or supplements to said Annual Report and to cause the same to be filed with 
the Securities and Exchange Commission, together with any exhibits, financial 
statements and schedules included or to be incorporated by reference therein, 
hereby granting to said attorneys full power and authority to do and perform 
all and every act and thing whatsoever requisite or desirable to be done in 
and about the premises as fully to all intents and purposes as the 
undersigned might or could do in person, hereby ratifying and confirming all 
acts and things which said attorneys may do or cause to be done by virtue of 
these presents.

            IN WITNESS WHEREOF, the undersigned has hereunto set his hand 
this 15th day of March, 1999.

                                                /s/ JOHN D. NICHOLS
                                                -------------------
                                                John D. Nichols


                                POWER OF ATTORNEY

            KNOW ALL MEN BY THESE PRESENTS THAT the undersigned, a Director of
Philip Morris Companies Inc., a Virginia corporation (the "Company"), does
hereby constitute and appoint Geoffrey C. Bible, Murray H. Bring and Louis C.
Camilleri, or any one or more of them, his/her true and lawful attorney, for
him/her and in his/her name, place and stead, to execute, by manual or facsimile
signature, electronic transmission or otherwise, the Annual Report on Form 10-K
of the Company for the year ended December 31, 1998 and any amendments or
supplements to said Annual Report and to cause the same to be filed with the
Securities and Exchange Commission, together with any exhibits, financial
statements and schedules included or to be incorporated by reference therein,
hereby granting to said attorneys full power and authority to do and perform all
and every act and thing whatsoever requisite or desirable to be done in and
about the premises as fully to all intents and purposes as the undersigned might
or could do in person, hereby ratifying and confirming all acts and things which
said attorneys may do or cause to be done by virtue of these presents.

            IN WITNESS WHEREOF, the undersigned has hereunto set his/her hand
and seal this 24th day of February, 1999.


                                                /s/ LUCIO A. NOTO
                                                -----------------
                                                Lucio A. Noto


                                POWER OF ATTORNEY

            KNOW ALL MEN BY THESE PRESENTS THAT the undersigned, a Director 
of Philip Morris Companies Inc., a Virginia corporation (the "Company"), does 
hereby constitute and appoint Geoffrey C. Bible, Murray H. Bring and Louis C. 
Camilleri, or any one or more of them, his true and lawful attorney, for him 
and in his name, place and stead, to execute, by manual or facsimile 
signature, electronic transmission or otherwise, the Annual Report on Form 
10-K of the Company for the year ended December 31, 1998 and any amendments 
or supplements to said Annual Report and to cause the same to be filed with 
the Securities and Exchange Commission, together with any exhibits, financial 
statements and schedules included or to be incorporated by reference therein, 
hereby granting to said attorneys full power and authority to do and perform 
all and every act and thing whatsoever requisite or desirable to be done in 
and about the premises as fully to all intents and purposes as the 
undersigned might or could do in person, hereby ratifying and confirming all 
acts and things which said attorneys may do or cause to be done by virtue of 
these presents.

            IN WITNESS WHEREOF, the undersigned has hereunto set his hand 
this 15th day of March, 1999.

                                                /s/ RICHARD D. PARSONS
                                                ----------------------
                                                Richard D. Parsons


                                POWER OF ATTORNEY

            KNOW ALL MEN BY THESE PRESENTS THAT the undersigned, a Director of
Philip Morris Companies Inc., a Virginia corporation (the "Company"), does
hereby constitute and appoint Geoffrey C. Bible, Murray H. Bring and Louis C.
Camilleri, or any one or more of them, his/her true and lawful attorney, for
him/her and in his/her name, place and stead, to execute, by manual or facsimile
signature, electronic transmission or otherwise, the Annual Report on Form 10-K
of the Company for the year ended December 31, 1998 and any amendments or
supplements to said Annual Report and to cause the same to be filed with the
Securities and Exchange Commission, together with any exhibits, financial
statements and schedules included or to be incorporated by reference therein,
hereby granting to said attorneys full power and authority to do and perform all
and every act and thing whatsoever requisite or desirable to be done in and
about the premises as fully to all intents and purposes as the undersigned might
or could do in person, hereby ratifying and confirming all acts and things which
said attorneys may do or cause to be done by virtue of these presents.

            IN WITNESS WHEREOF, the undersigned has hereunto set his/her hand
and seal this 24th day of February, 1999.


                                                /s/ JOHN S. REED
                                                ----------------
                                                John S. Reed


                                POWER OF ATTORNEY

            KNOW ALL MEN BY THESE PRESENTS THAT the undersigned, a Director of
Philip Morris Companies Inc., a Virginia corporation (the "Company"), does
hereby constitute and appoint Geoffrey C. Bible, Murray H. Bring and Louis C.
Camilleri, or any one or more of them, his/her true and lawful attorney, for
him/her and in his/her name, place and stead, to execute, by manual or facsimile
signature, electronic transmission or otherwise, the Annual Report on Form 10-K
of the Company for the year ended December 31, 1998 and any amendments or
supplements to said Annual Report and to cause the same to be filed with the
Securities and Exchange Commission, together with any exhibits, financial
statements and schedules included or to be incorporated by reference therein,
hereby granting to said attorneys full power and authority to do and perform all
and every act and thing whatsoever requisite or desirable to be done in and
about the premises as fully to all intents and purposes as the undersigned might
or could do in person, hereby ratifying and confirming all acts and things which
said attorneys may do or cause to be done by virtue of these presents.

            IN WITNESS WHEREOF, the undersigned has hereunto set his/her hand
and seal this 24th day of February, 1999.


                                                /s/ CARLOS SLIM HELU
                                                --------------------
                                                Carlos Slim Helu


                                POWER OF ATTORNEY

            KNOW ALL MEN BY THESE PRESENTS THAT the undersigned, a Director of
Philip Morris Companies Inc., a Virginia corporation (the "Company"), does
hereby constitute and appoint Geoffrey C. Bible, Murray H. Bring and Louis C.
Camilleri, or any one or more of them, his/her true and lawful attorney, for
him/her and in his/her name, place and stead, to execute, by manual or facsimile
signature, electronic transmission or otherwise, the Annual Report on Form 10-K
of the Company for the year ended December 31, 1998 and any amendments or
supplements to said Annual Report and to cause the same to be filed with the
Securities and Exchange Commission, together with any exhibits, financial
statements and schedules included or to be incorporated by reference therein,
hereby granting to said attorneys full power and authority to do and perform all
and every act and thing whatsoever requisite or desirable to be done in and
about the premises as fully to all intents and purposes as the undersigned might
or could do in person, hereby ratifying and confirming all acts and things which
said attorneys may do or cause to be done by virtue of these presents.

            IN WITNESS WHEREOF, the undersigned has hereunto set his/her hand
and seal this 24th day of February, 1999.


                                                /s/ STEPHEN M. WOLF
                                                -------------------
                                                Stephen M. Wolf