Power of Attorney

Know all by these presents, that the undersigned hereby constitutes
and appoints each of Kenneth R. Taylor or L. Diane Rotondo, signing
singly, the undersigned's true and lawful attorney-in-fact to:
Kevin McPhaill.

1. Execute for and on behalf of the undersigned, in the undersigned's
capacity as an officer and/or Director of Sierra Bancorp (the
"Company"),SEC Form 4 in accordance with Section 16(a) of the
Securities Exchange Act of 1934 and the rules thereunder;

2. Do and perform any and all acts for and on behalf of the
undersigned which may be necessary or desirable to complete and
execute any such Form 4, complete and execute any amendment or
amendments thereto, and timely file such form with the SEC and any
stock exchange or similar authority; and

3. Take any other action of any type whatsoever in connection with
the fore going which, in the opinion of such attorney-in-fact, may be
of benefit to, in the best interest of, or legally required by, the
undersigned, it being understood that the documents executed by such
attorney-in-fact on behalf of the undersigned pursuant to this Power
of Attorney shall be in such form and shall contain such terms and
conditions as such attorney-in-fact may approve in such attorney-in-
fact's discretion.

  The undersigned hereby grants to each such attorney-in-fact full
power and authority to do and perform any and every act and thing
whatsoever requisite, necessary, or proper to be done in the
exercise of any of the rights and powers herein granted, as fully
to all intents and purposes as the undersigned might or could do
if personally present, with full power of substitution or
revocation, hereby ratifying and confirming all that such attorney-
in-fact, or such attorney-in-fact's substitute or substitutes, shall
lawfully do or cause to be done by virtue of this power of attorney
and the rights and powers herein granted.  The undersigned
acknowledges that the foregoing attorneys-in-fact, in serving in
such capacity at the request of the undersigned, are not assuming,
nor is the Company assuming, any of the undersigned's
responsibilities to comply with Section 16 of the Securities
Exchange Act of 1934.

  This Power of Attorney shall remain in full force and effect until
the undersigned is no longer required to file Form 4's with respect
to the undersigned's holdings of and transactions in securities
issued by the Company, unless earlier revoked by the undersigned in
a signed writing delivered to the foregoing attorney-in-fact.

    IN WITNESS WHEROF, the undersigned has caused this Power of
Attorney to be executed as of this 6th day of January, 2006.

						__________________
						Kevin McPhaill