Exhibit 24


                                POWER OF ATTORNEY

     KNOW ALL BY THESE  PRESENTS,  that  each of the  undersigned  officers  and
directors of PRG-Schultz  International,  Inc.  hereby  constitutes and appoints
John M. Cook,  Clinton  McKellar,  Jr. and Donald E. Ellis, Jr., his or her true
and lawful attorney-in-fact and agent, with full power of substitution,  for him
or her and on his or her behalf and in his or her name,  place and stead, in any
and all capacities,  to sign, execute and file any and all documents relating to
this  Registration  Statement,  including any and all  amendments,  exhibits and
supplements  thereto and including any Registration  Statement filed pursuant to
Rule  462(b)  of the  Securities  Act of 1933,  with any  regulatory  authority,
granting  unto said attorney 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
in order to  effectuate  the same as fully to all  intents  and  purposes  as he
himself or she herself might or could do if personally present, hereby ratifying
and  confirming  all  that  said  attorney-in-fact  and  agent,  or  his  or her
substitute, may lawfully do or cause to be done.


/s/ Howard Schultz                                          April 3, 2002
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Howard Schultz

/s/ Andrew H. Schultz                                       April 3, 2002
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Andrew H. Schultz

/s/ Nate Levine                                             April 2, 2002
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Nate Levine

/s/ Arthur N. Budge, Jr.                                    April 2, 2002
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Arthur N. Budge, Jr.



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