EXHIBIT 24

POWER OF ATTORNEY
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KNOW ALL MEN BY THESE PRESENTS, that the undersigned does hereby
constitute and appoint Lindsay D. Stewart and John F. Coburn III, and
either of them, his or her true and lawful attorney and agent to
execute in his or her name any and all reports required to be filed
under Section 16(a) of the Securities Exchange Act of 1934 with
respect to securities of the Company; and to file the same with the
Securities and Exchange Commission and any applicable stock exchange;
and the undersigned does hereby ratify and confirm all that said
attorneys and agents, or any of them, shall do or cause to be done by
virtue hereof.

This Power of Attorney revokes all prior powers of attorney
relating to reporting under Section 16(a) and shall remain in effect
until revoked by a subsequently filed instrument.

DATED: September 21, 2004


By: /s/ Orin Smith
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Orin Smith