POWER OF ATTORNEY

	Know all by these presents, that the undersigned
hereby constitutes and appoints each
of Kenneth S. Siegel, Jared T. Finkelstein and Michael Dojlidko,
signing singly, as his or her true and lawful attorney in fact to:

(1)	execute for and on behalf of the undersigned Forms 3, 4 and 5,
as a result of the undersigned's ownership of or transactions
in securities of Starwood Hotels & Resorts Worldwide, Inc.
and Starwood Hotels & Resorts (together, "Starwood"),
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
the execution of any such Form 3, 4 or 5 and the timely filing of
such form with the United States Securities and Exchange Commission
and any other authority; and

(3)	take any other action of any type whatsoever in connection
with the foregoing 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 his
or her discretion.

	The undersigned hereby grants to such attorney in fact full
power and authority to do and perform all and every act
and thing whatsoever requisite, necessary and 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 his or her
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 authority under this Power
of Attorney shall continue until the undersigned is no longer
required to file Forms 3, 4 and 5 with regard to the
undersigned's ownership of or transactions in securities
of Starwood, unless earlier revoked in writing.  The undersigned
acknowledges that the foregoing attorney-in-fact, in serving
in such capacity at the request of the undersigned,
are not assuming any of the undersigned's responsibilities
to comply with Section 16 of the Securities Exchange Act of 1934.

	The undersigned hereby revokes any and all
powers of attorney executed prior to the date hereof
 which purport to appoint attorneys-in-fact to act
on the undersigned's behalf in connection with the
 execution and filing of Forms 3, 4 and 5 with regard
 to the securities of Starwood.

	IN WITNESS WHEREOF, the undersigned has caused this
Power of Attorney to be executed as of this 9th day of February, 2006.

			/s/ Raymond L. Gellein, Jr.
		                 Signature

			Raymond L. Gellein, Jr.
		                 Print Name