Exhibit 24

                                POWER OF ATTORNEY

I, George Makris, Jr., Director of Simmons First National Corporation, hereby
constitute, appoint and authorize John L. Rush, David W. Garner, or Piper P.
Erwin 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.






1-23-06                                     /s/ George A. Makris, Jr.
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Date                                        Signature