EXHIBIT 24

CONFIRMING STATEMENT

This Statement confirms that the undersigned has authorized and designated any of Roger G. Wilson and Elizabeth B. Jolly to execute and file on the undersigned’s behalf all Forms 3, 4 and 5 (including any amendments thereto) that the undersigned may be required to file with the U.S. Securities and Exchange Commission as a result of the undersigned’s ownership of or transactions in securities of Microtek Medical Holdings, Inc. (the “Company”). The authority of the foregoing persons under this Statement shall continue until the undersigned is no longer required to file Forms 3, 4 and 5 with regard to the undersigned’s ownership of or transactions in securities of the Company, unless earlier revoked in writing. The undersigned acknowledges that the foregoing persons are not assuming any of the undersigned’s responsibilities to comply with Section 16 of the Securities Exchange Act of 1934.

Dated as of March 9, 2004	/s/ K. Davis
	Printed Name: Ken Davis

MICROTEK MEDICAL HOLDINGS, INC 4