Exhibit 24
POWER OF ATTORNEY
The undersigned Directors of Valmont Industries, Inc., a Delaware corporation, hereby constitute and appoint
Mogens C. Bay as attorney-in-fact in their name, place and stead to execute Valmont's Annual Report on Form
10-K for the fiscal year ended December 28, 1996, together with any and all subsequent amendments thereof in
their capacity as Chairman of the Board and hereby ratify all that said attorney-in-fact may do by virtue thereof.
DATED this 26th day of February, 1997.
/s/Robert B.Daugherty /s/John E. Jones
______________________________ ______________________________
Robert B. Daugherty, Director John E. Jones, Director
/s/Charles M. Harper /s/Thomas F. Madison
______________________________ ______________________________
Charles M. Harper, Director Thomas F. Madison, Director
/s/Allen F. Jacobson /s/Walter Scott, Jr.
______________________________ ______________________________
Allen F. Jacobson, Director Walter Scott, Jr., Director
/s/Lloyd P. Johnson /s/Kenneth E. Stinson
______________________________ ______________________________
Lloyd P. Johnson, Director Kenneth E. Stinson, Director
/s/Robert G. Wallace
______________________________
Robert G. Wallace, Director
ARTICLE 5
This schedule contains summary financial information extracted from SEC Form 10-K and is qualified in its entirety by reference
to such financial statements. Exhibit 27
RESTATED:
MULTIPLIER: 1000
PERIOD TYPE
YEAR
FISCAL YEAR END
DEC 28 1996
PERIOD END
DEC 28 1996
CASH
9,483
SECURITIES
0
RECEIVABLES
82,224 1
ALLOWANCES
0
INVENTORY
73,359
CURRENT ASSETS
210,846
PP&E
228,247
DEPRECIATION
107,668
TOTAL ASSETS
341,648
CURRENT LIABILITIES
129,443
BONDS
0
PREFERRED MANDATORY
0
PREFERRED
0
COMMON
13,950
Exhibit 99
INDEPENDENT AUDITORS' REPORT
The Board of Directors
Valmont Industries, I