Exhibit 24 DAVID R. BUTLER c/o State Of The Art, Inc. 56 Technology Drive Irvine, California 92618 February 23, 1998 The Sage Group plc Rose Acquisition Corp. Sage House Benton Park Road Newcastle Upon Tyne, NE7 7LZ England Ladies and Gentlemen:...Merger Agreement • February 25th, 1998 • State of the Art Inc /Ca • Services-prepackaged software
