X0202 3/A 2005-09-16 2005-09-19 1 0000837173 WALTER INDUSTRIES INC /NEW/ WLT 0001306321 HYLAND GREGORY E 4211 W. BOY SCOUT BLVD. TAMPA FL 33607 1 1 0 0 Chairman, President and CEO This Form 3-A is being filed to include the Power of Attorney. Catherine C. McGurk, by power of attorney 2005-09-19