Exhibit 24

                                POWER OF ATTORNEY

I, J.  Thomas  May,  Officer  of  Simmons  First  National  Corporation,  hereby
constitute,  appoint and authorize Piper Erwin,  Shelly E.  McMurtrey,  or Randa
Edwards to execute on my behalf any Form 3's,  Form 4's or Form 5's  required to
be filed with the United States  Securities and Exchange  Commission at any time
until such time as I revoke this power of attorney in writing.






12/21/2004                                           /s/ J. Thomas May
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  Date                                                   Signature