HANDY HARDWARE WHOLESALE INC
POS AM, EX-24, 2000-07-19
HARDWARE & PLUMBING & HEATING EQUIPMENT & SUPPLIES
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                               Powers of Attorney

          Each person  whose  signature  appears  below hereby  constitutes  and
appoints  James D.  Tipton  with full power to act as his or her true and lawful
attorney-in-fact  and agent, with full power and substitution and resubstitution
for  him  or her  and in his or her  name,  place  and  stead,  in any  and  all
capacities,  to  sign  any or all  amendments  to  this  Registration  Statement
(including  post-effective  amendments),  and to file the same with all exhibits
thereto and other  documents in connection  therewith,  with the  Securities and
Exchange  Commission,  granting unto said  attorney-in-fact and agent full power
and  authority to do so and perform each and every act and thing  requisite  and
necessary  to be done in  connection  therewith,  as fully to all  intents  and
purposes as he might or could do in person hereby  ratifying and confirming that
said attorney-in-fact and agent or his substitute may lawfully do or cause to be
done by virtue hereof.

                                                    /s/ Ben J. Jomes
                                                    ----------------------------
                                                    Ben J. Jones

Date:




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