Exhibit 24
                            DIRECTORS AND OFFICERS OF
                         THE ELDER-BEERMAN STORES CORP.

                       REGISTRATION STATEMENT ON FORM S-8

                                POWER OF ATTORNEY

               KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned
directors and officers of The Elder-Beerman Stores Corp., an Ohio corporation
(the "Company"), hereby: (1) constitutes and appoints Scott J. Davido and Steven
D. Lipton, collectively and individually, as his or her agent and
attorney-in-fact, with full power of substitution and resubstitution, to (a)
sign and file on his or her behalf and in his or her name, place and stead in
any and all capacities (i) a Registration Statement on Form S-8 (the
"Registration Statement") with respect to the registration under the Securities
Act of 1933, as amended, of shares of the Company's common stock issuable under
the benefit plan adopted under the name of The Elder-Beerman Stores Corp. Equity
and Performance Incentive Plan (the "Plan") (ii) any and all amendments,
including post-effective amendments, and exhibits to the Registration Statement
and (iii) any and all applications or other documents to be filed with the
Securities and Exchange Commission or any state securities commission or other
regulatory authority with respect to the securities covered by the Registration
Statement, and (b) do and perform any and all other acts and deeds whatsoever
that may be necessary or required in the premises; and (2) ratifies and approves
any and all actions that may be taken pursuant hereto by any of the above-named
agents and attorneys-in-fact or their substitutes.

               IN WITNESS WHEREOF, the undersigned directors and officers of the
Company have hereunto set their hands as of the 22nd day of May 2002.

/s/ Steven C. Mason                           /s/ Charles Macaluso
--------------------------                    ---------------------------
    Steven C. Mason                               Charles Macaluso

/s/ Byron L. Bergren                          /s/ Thomas J. Noonan
--------------------------                    ---------------------------
    Byron L. Bergren                              Thomas J. Noonan

/s/ Mark F. C. Berner                         /s/ Laura H. Pomerantz
--------------------------                    ---------------------------
    Mark F. C. Berner                             Laura H. Pomerantz

/s/ Dennis S. Bookshester                     /s/ Jack A. Staph
--------------------------                    ---------------------------
    Dennis S. Bookshester                         Jack A. Staph

/s/ Eugene I. Davis                           /s/ Charles H. Turner
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    Eugene I. Davis                               Charles H. Turner