Registration No. 333-_________
   As filed with the Securities and Exchange Commission on September 30, 1999
--------------------------------------------------------------------------------
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                           -------------------------
                                    FORM S-8

                             REGISTRATION STATEMENT

                                      Under

                           THE SECURITIES ACT OF 1933

                           -------------------------

                         SYKES ENTERPRISES, INCORPORATED
             (Exact name of registrant as specified in its charter)

                   Florida                                   56-1383460
       (State or other jurisdiction of                    (I.R.S. Employer
        incorporation or organization)                   Identification No.)

            100 North Tampa Street
                  Suite 3900                                    33602
                Tampa, Florida                               (Zip Code)
   (Address of principal executive offices)

       Sykes Enterprises, Incorporated 1999 Employees' Stock Purchase Plan
                            (Full title of the plan)

             Scott J. Bendert
Senior Vice President - Finance, Treasurer                Copy to:
       and Chief Financial Officer
     Sykes Enterprises, Incorporated                    Martin A. Traber
       100 North Tampa, Suite 3900                      Foley & Lardner
           Tampa, Florida 33602               100 North Tampa Street, Suite 2700
              (813) 274-1000                         Tampa, Florida 33602
   (Name, address and telephone number,                 (813) 229-2300
including area code, of agent for service)

                           -------------------------

                         CALCULATION OF REGISTRATION FEE
--------------------------------------------------------------------------------
  Title of        Amount     Proposed Maximum    Proposed Maximum    Amount of
Securities to     to be       Offering Price    Aggregate Offering  Registration
be Registered   Registered      Per Share             Price            Fee
--------------------------------------------------------------------------------
Common Stock,    1,000,000
$.01 par value    shares       $24.1875(1)        $24,187,500(1)      $6,725
--------------------------------------------------------------------------------

(1) Estimated  pursuant to Rule 457(c) under the  Securities  Act of 1933 solely
for the purpose of calculating the  registration fee based on the average of the
high and low sale  prices of the Common  Stock as  reported  on Nasdaq  National
Market on September 29, 1999.

                           -------------------------


                                      -1-
<PAGE>

                                     PART I

              INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS


          The document or documents containing the information specified in Part
I are not  required  to be filed with the  Securities  and  Exchange  Commission
("Commission") as part of this Form S-8 Registration Statement.


                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT


Item 3.   Incorporation of Documents by Reference.

          The  following   documents  have  been   previously   filed  by  Sykes
Enterprises,   Incorporated   (the   "Company")  with  the  Commission  and  are
incorporated herein by reference:

          (a) The Company's Annual Report on Form 10-K for the fiscal year ended
December 31, 1998, which includes audited financial statements as of and for the
year ended December 31, 1998.

          (b) Current Report on Form 8-K filed January 12, 1999;

          (c) Current Report on Form 8-K filed January 21, 1999;

          (d) Current Report on Form 8-K filed February 3, 1999;

          (e) Current Report on Form 8-K/A filed March 12, 1999;

          (f) Proxy  Statement  dated April 1, 1999, for the 1999 Annual Meeting
of Shareholders;

          (g) All other reports  filed by the Company  pursuant to Section 13(a)
or 15(d) of the  Securities  Exchange  Act of 1934,  as amended  (the  "Exchange
Act"), since December 31, 1998.

          (h) The  description  of the  Company's  Common Stock set forth in the
Registration  Statement  on Form 8-A,  dated  April  19,  1996,  filed  with the
Commission  pursuant to Section 12 of the Exchange  Act, and any  amendments  or
reports filed for the purpose of updating such description.

          All documents subsequently filed by the Company pursuant to Sections
13(a),  13(c), 14 and 15(d) of the Exchange Act after the date of filing of this
Registration   Statement  and  prior  to  such  time  as  the  Company  files  a
post-effective amendment to this Registration Statement which indicates that all
securities  offered  hereby have been sold or which  deregisters  all securities
then remaining  unsold shall be deemed to be  incorporated  by reference in this
Registration  Statement  and to be a part hereof from the date of filing of such
documents.  Any  statement  contained  in  a  document  incorporated  or  deemed
incorporated  herein by reference  shall be deemed to be modified or  superceded
for the purpose of this  registration  statement  to the extent that a statement
contained  herein or in any  subsequently  filed  document  which is also, or is
deemed to be,  incorporated  herein by  reference  modifies or  supercedes  such
statement.  Any such  statement so modified or  superceded  shall not be deemed,
except as so modified or superceded,  to constitute a part of this  registration
statement.


                                      -2-
<PAGE>

Item 4.   Description of Securities.
          -------------------------

          Not applicable.

Item 5.   Interests of Named Experts and Counsel.
          --------------------------------------

          The  validity  of the shares of Common  Stock  offered  hereby will be
passed  upon for the  Company  by Foley &  Lardner,  Tampa,  Florida.  Martin A.
Traber, a partner of Foley & Lardner, owns 2,250 shares of Company Common Stock.

Item 6.   Indemnification of Directors and Officers.
          -----------------------------------------

          The Florida  Business  Corporation  Act (the "Florida  Act") permits a
Florida  corporation to indemnify a present or former director or officer of the
corporation (and certain other persons serving at the request of the corporation
in related  capacities) for  liabilities,  including legal expenses,  arising by
reason of service in such capacity if such person shall have acted in good faith
and in a manner  he  reasonably  believed  to be in or not  opposed  to the best
interests of the corporation,  and in any criminal proceeding if such person had
no reasonable cause to believe his conduct was unlawful. However, in the case of
actions brought by or in the right of the corporation, no indemnification may be
made with respect to any matter as to which such  director or officer shall have
been adjudged liable, except in certain limited circumstances.

          The Company's  Articles of  Incorporation  and Bylaws provide that the
Company shall indemnify  directors and executive  officers to the fullest extent
now or hereafter  permitted  by the Florida  Act. In  addition,  the Company may
enter into Indemnification  Agreements with its directors and executive officers
in which the Company may agree to indemnify  such persons to the fullest  extent
now or hereafter permitted by the Florida Act.

          The  indemnification  provided by the  Florida  Act and the  Company's
Articles of  Incorporation  and Bylaws is not  exclusive  of any other rights to
which a director or officer may be entitled. The general effect of the foregoing
provisions may be to reduce the  circumstances  which an officer or director may
be  required  to bear the  economic  burden  of the  foregoing  liabilities  and
expense.

          The  Company  has  a  standard  policy  of  directors'  and  officers'
liability  insurance  covering  directors and officers of the  corporation  with
respect to liabilities incurred as a result of their service in such capacities,
which may extend to, among other things,  liability arising under the Securities
Act of 1933.

Item 7.   Exemption from Registration Claimed.
          -----------------------------------

          Not Applicable.

Item 8.   Exhibits.
          --------

          The  following  exhibits  have  been  filed  (except  where  otherwise
indicated) as part of this Registration Statement:

       Exhibit No.              Exhibit
       ----------               -------

          (4)       Sykes   Enterprises,   Incorporated  1999  Employees'  Stock
                    Purchase Plan

          (5)       Opinion of Foley & Lardner


                                      -3-
<PAGE>


          (23.1)    Consent of Ernst & Young LLP

          (23.2)    Consent of PricewaterhouseCoopers, LLP

          (23.3)    Consent of Foley & Lardner (contained in Exhibit 5 hereto)

          (24)      Power  of  Attorney   relating  to   subsequent   amendments
                    (included  on  the  signature  page  to  this   Registration
                    Statement)

Item 9.   Undertakings.
          ------------

          (a) The undersigned Registrant hereby undertakes:

          (1) To file,  during  any  period  in which  offers or sales are being
made, a post-effective  amendment to this Registration  Statement to include any
material  information  with respect to the plan of  distribution  not previously
disclosed  in  the  Registration  Statement  or  any  material  change  to  such
information in the Registration Statement.

          (2) That,  for the  purpose of  determining  any  liability  under the
Securities Act of 1933, each such post-effective amendment shall be deemed to be
a new registration  statement relating to the securities offered herein, and the
offering of such  securities at that time shall be deemed to be the initial bona
fide offering thereof.

          (3) To remove from registration by means of a post-effective amendment
any of the securities being registered which remain unsold at the termination of
the offering.

          (b) The undersigned Registrant hereby undertakes that, for purposes of
determining  any liability  under the Securities Act of 1933, each filing of the
Registrant's  annual  report  pursuant to Section  13(a) or Section 15(d) of the
Securities  Exchange  Act of 1934  (and,  where  applicable,  each  filing of an
employee  benefit  plan's  annual  report  pursuant  to  Section  15(d)  of  the
Securities  Exchange  Act of 1934) that is  incorporated  by  reference  in this
Registration  Statement  shall  be  deemed  to be a new  registration  statement
relating to the securities  offered herein,  and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.

          (c)  Insofar as  indemnification  for  liabilities  arising  under the
Securities Act of 1933 may be permitted to directors,  officers and  controlling
persons of the Registrant  pursuant to the foregoing  provisions,  or otherwise,
the  Registrant  has been  advised  that in the  opinion of the  Securities  and
Exchange  Commission such  indemnification is against public policy as expressed
in the Act and is,  therefore,  unenforceable.  In the  event  that a claim  for
indemnification  against  such  liabilities  (other  than  the  payment  by  the
Registrant of expenses  incurred or paid by a director,  officer or  controlling
person of the  Registrant  in the  successful  defense  of any  action,  suit or
proceeding)  is  asserted by such  director,  officer or  controlling  person in
connection with the securities being registered,  the Registrant will, unless in
the opinion of its counsel the matter has been settled by controlling precedent,
submit  to a  court  of  appropriate  jurisdiction  the  question  whether  such
indemnification  by it is against public policy as expressed in the Act and will
be governed by the final adjudication of such issue.


                                      -4-
<PAGE>

                                   SIGNATURES

          The Registrant.  Pursuant to the requirements of the Securities Act of
1933, the Registrant certifies that it has reasonable grounds to believe that it
meets all of the  requirements  for filing on Form S-8 and has duly  caused this
Registration Statement to be signed on its behalf by the undersigned,  thereunto
duly authorized, in the City of Tampa, and State of Florida, on this 29th day of
September, 1999.

                                        SYKES ENTERPRISES, INCORPORATED


                                        By:/s/ Scott J. Bendert
                                           ------------------------------------
                                           Scott J. Bendert,
                                           Senior Vice President - Finance,
                                           Treasurer and Chief Financial Officer


                                POWER OF ATTORNEY

          Pursuant  to the  requirements  of the  Securities  Act of 1933,  this
Registration  Statement  has been signed below by the  following  persons in the
capacities and on the dates indicated. Each person whose signature appears below
constitutes  and appoints John H. Sykes and Scott J.  Bendert,  and each of them
individually,  his or her true and lawful  attorney-in-fact and agent, with full
power of  substitution  and  revocation,  for him or her and in his or her name,
place  and  stead,  in any and all  capacities,  to sign any and all  amendments
(including post-effective amendments) to this Registration Statement and to file
the  same,  with  all  exhibits  thereto,  and  other  documents  in  connection
therewith,  with the  Securities  and Exchange  Commission,  granting  unto said
attorneys-in-fact  and agents,  and each of them, full power and authority to do
and perform each and every act and thing  requisite  and necessary to be done in
connection therewith, as fully to all intents and purposes as he or she might or
could  do  in  person,   hereby   ratifying   and   confirming   all  that  said
attorneys-in-fact  and agents, or either of them, may lawfully do or cause to be
done by virtue hereof.


                                      S-1
<PAGE>


   Signature                         Title                           Date
   ---------                         -----                           ----

/s/ John H. Sykes             Chairman of the Board, Chief
----------------------------  Executive Officer and Director
                              (Principal Executive Officer)   September 29, 1999


/s/ Scott J. Bendert          Senior Vice President-Finance,
----------------------------  Chief Financial Officer and
Scott J. Bendert              Treasurer (Principal Financial
                              and Accounting Officer)         September 29, 1999


/s/ Furman P. Bodenheimer, Jr
----------------------------
Furman P. Bodenheimer, Jr     Director                        September 29, 1999


/s/ H. Park Helms
----------------------------
H. Park Helms                 Director                        September 29, 1999


/s/ Gordon H. Loetz
----------------------------
Gordon H. Loetz               Director                        September 29, 1999


/s/ Iain A. Macdonald
----------------------------
Iain A. Macdonald             Director                        September 29, 1999


/s/ Linda McClintock-Greco
----------------------------
Linda McClintock-Greco        Director                        September 29, 1999


/s/ Ernest J. Milani
----------------------------
Ernest J. Milani              Director                        September 29, 1999


/s/ Adelaide A. Sink
---------------------------
Adelaide A. Sink              Director                        September 29, 1999


/s/ R. James Stroker
----------------------------
R. James Stroker              Director                        September 29, 1999


                                      S-2
<PAGE>


                                  EXHIBIT INDEX

       SYKES ENTERPRISES, INCORPORATED 1999 EMPLOYEES' STOCK PURCHASE PLAN


       Exhibit No.                 Exhibit
       ----------                  -------

          (4)       Sykes   Enterprises,   Incorporated  1999  Employees'  Stock
                    Purchase Plan

          (5)       Opinion of Foley & Lardner

          (23.1)    Consent of Ernst & Young LLP

          (23.2)    Consent of PricewaterhouseCoopers, LLP

          (23.3)    Consent of Foley & Lardner (contained in Exhibit 5 hereto)

          (24)      Power  of  Attorney   relating  to   subsequent   amendments
                    (included  on  the  signature  page  to  this   Registration
                    Statement)
[{"type": "S-8", "sequence": "1", "description": "SYKES ENTERPRISES, INCORPORATED FORM S-8", "secsgml_size_bytes": 17206}]
{"company-data": {"conformed-name": "SYKES ENTERPRISES INC", "cik": "0001010612", "assigned-sic": "7373", "irs-number": "561383460", "state-of-incorporation": "FL", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-88359", "film-number": "99722384"}, "business-address": {"street1": "100 NORTH TAMPA ST", "street2": "STE 3900", "city": "TAMPA", "state": "FL", "zip": "33602", "phone": "8132741000"}, "mail-address": {"street1": "100 NORTH TAMPA ST", "street2": "STE 3900", "city": "TAMPA", "state": "FL", "zip": "33602"}}
Registration No. 333-_________
   As filed with the Securities and Exchange Commission on September 30, 1999
--------------------------------------------------------------------------------
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                           -------------------------
                                    FORM S-8

                             REGISTRATION STATEMENT

                                      Under

                           THE SECURITIES ACT OF 1933

                           -------------------------

                         SYKES ENTERPRISES, INCORPORATED
             (Exact name of registrant as specified in its charter)

                   Florida                                   56-1383460
       (State or other jurisdiction of                    (I.R.S. Employer
        incorporation or organization)                   Identification No.)

            100 North Tampa Street
                  Suite 3900                                    33602
                Tampa, Florida                               (Zip Code)
   (Address of principal executive offices)

       Sykes Enterprises, Incorporated 1999 Employees' Stock Purchase Plan
                            (Full title of the plan)

             Scott J. Bendert
Senior Vice President - Finance, Treasurer                Copy to:
       and Chief Financial Officer
     Sykes Enterprises, Incorporated                    Martin A. Traber
       100 North Tampa, Suite 3900                      Foley & Lardner
           Tampa, Florida 33602               100 North Tampa Street, Suite 2700
              (813) 274-1000                         Tampa, Florida 33602
   (Name, address and telephone number,                 (813) 229-2300
including area code, of agent for service)

                           -------------------------

                         CALCULATION OF REGISTRATION FEE
--------------------------------------------------------------------------------
  Title of        Amount     Proposed Maximum    Proposed Maximum    Amount of
Securities to     to be       Offering Price    Aggregate Offering  Registration
be Registered   Registered      Per Share             Price            Fee
--------------------------------------------------------------------------------
Common Stock,    1,000,000
$.01 par value    shares       $24.1875(1)        $24,187,500(1)      $6,725
--------------------------------------------------------------------------------

(1) Estimated  pursuant to Rule 457(c) under the  Securities  Act of 1933 solely
for the purpose of calculating the  registration fee based on the average of the
high and low sale  prices of the Common  Stock as  reported  on Nasdaq  National
Market on September 29, 1999.

                           -------------------------

                                      -1-
PART I

              INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

          The document or documents containing the information specified in Part
I are not  required  to be filed with the  Securities  and  Exchange  Commission
("Commission") as part of this Form S-8 Registration Statement.

                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.   Incorporation of Documents by Reference.

          The  following   documents  have  been   previously   filed  by  Sykes
Enterprises,   Incorporated   (the   "Company")  with  the  Commission  and  are
incorporated herein by reference:

          (a) The Company's Annual Report on Form 10-K for the fiscal year ended
December 31, 1998, which includes audited financial statements as of and for the
year ended December 31, 1998.

          (b) Current Report on Form 8-K filed January 12, 1999;

          (c) Current Report on Form 8-K filed January 21, 1999;

          (d) Current Report on Form 8-K filed February 3, 1999;

          (e) Current Report on Form 8-K/A filed March 12, 1999;

          (f) Proxy  Statement  dated April 1, 1999, for the 1999 Annual Meeting
of Shareholders;

          (g) All other reports  filed by the Company  pursuant to Section 13(a)
or 15(d) of the  Securities  Exchange  Act of 1934,  as amended  (the  "Exchange
Act"), since December 31, 1998.

          (h) The  description  of the  Company's  Common Stock set forth in the
Registration  Statement  on Form 8-A,  dated  April  19,  1996,  filed  with the
Commission  pursuant to Section 12 of the Exchange  Act, and any  amendments  or
reports filed for the purpose of updating such description.

          All documents subsequently filed by the Company pursuant to Sections
13(a),  13(c), 14 and 15(d) of the Exchange Act after the date of filing of this
Registration   Statement  and  prior  to  such  time  as  the  Company  files  a
post-effective amendment to this Registration Statement which indicates that all
securities  offered  hereby have been sold or which  deregisters  all securities
then remaining  unsold shall be deemed to be  incorporated  by reference in this
Registration  Statement  and to be a part hereof from the date of filing of such
documents.  Any  statement  contained  in  a  document  incorporated  or  deemed
incorporated  herein by reference  shall be deemed to be modified or  superceded
for the purpose of this  registration  statement  to the extent that a statement
contained  herein or in any  subsequently  filed  document  which is also, or is
deemed to be,  incorporated  herein by  reference  modifies or  supercedes  such
statement.  Any such  statement so modified or  superceded  shall not be deemed,
except as so modified or superceded,  to constitute a part of this  registration
statement.

                                      -2-
Item 4.   Description of Securities.
          -------------------------

          Not applicable.

Item 5.   Interests of Named Experts and Counsel.
          --------------------------------------

          The  validity  of the shares of Common  Stock  offered  hereby will be
passed  upon for the  Company  by Foley &  Lardner,  Tampa,  Florida.  Martin A.
Traber, a partner of Foley & Lardner, owns 2,250 shares of Company Common Stock.

Item 6.   Indemnification of Directors and Officers.
          -----------------------------------------

          The Florida  Business  Corporation  Act (the "Florida  Act") permits a
Florida  corporation to indemnify a present or former director or officer of the
corporation (and certain other persons serving at the request of the corporation
in related  capacities) for  liabilities,  including legal expenses,  arising by
reason of service in such capacity if such person shall have acted in good faith
and in a manner  he  reasonably  believed  to be in or not  opposed  to the best
interests of the corporation,  and in any criminal proceeding if such person had
no reasonable cause to believe his conduct was unlawful. However, in the case of
actions brought by or in the right of the corporation, no indemnification may be
made with respect to any matter as to which such  director or officer shall have
been adjudged liable, except in certain limited circumstances.

          The Company's  Articles of  Incorporation  and Bylaws provide that the
Company shall indemnify  directors and executive  officers to the fullest extent
now or hereafter  permitted  by the Florida  Act. In  addition,  the Company may
enter into Indemnification  Agreements with its directors and executive officers
in which the Company may agree to indemnify  such persons to the fullest  extent
now or hereafter permitted by the Florida Act.

          The  indemnification  provided by the  Florida  Act and the  Company's
Articles of  Incorporation  and Bylaws is not  exclusive  of any other rights to
which a director or officer may be entitled. The general effect of the foregoing
provisions may be to reduce the  circumstances  which an officer or director may
be  required  to bear the  economic  burden  of the  foregoing  liabilities  and
expense.

          The  Company  has  a  standard  policy  of  directors'  and  officers'
liability  insurance  covering  directors and officers of the  corporation  with
respect to liabilities incurred as a result of their service in such capacities,
which may extend to, among other things,  liability arising under the Securities
Act of 1933.

Item 7.   Exemption from Registration Claimed.
          -----------------------------------

          Not Applicable.

Item 8.   Exhibits.
          --------

          The  following  exhibits  have  been  filed  (except  where  otherwise
indicated) as part of this Registration Statement:

       Exhibit No.              Exhibit
       ----------               -------

          (4)       Sykes   Enterprises,   Incorporated  1999  Employees'  Stock
                    Purchase Plan

          (5)       Opinion of Foley & Lardner

                                      -3-
(23.1)    Consent of Ernst & Young LLP

          (23.2)    Consent of PricewaterhouseCoopers, LLP

          (23.3)    Consent of Foley & Lardner (contained in Exhibit 5 hereto)

          (24)      Power  of  Attorney   relating  to   subsequent   amendments
                    (included  on  the  signature  page  to  this   Registration
                    Statement)

Item 9.   Undertakings.
          ------------

          (a) The undersigned Registrant hereby undertakes:

          (1) To file,  during  any  period  in which  offers or sales are being
made, a post-effective  amendment to this Registration  Statement to include any
material  information  with respect to the plan of  distribution  not previously
disclosed  in  the  Registration  Statement  or  any  material  change  to  such
information in the Registration Statement.

          (2) That,  for the  purpose of  determining  any  liability  under the
Securities Act of 1933, each such post-effective amendment shall be deemed to be
a new registration  statement relating to the securities offered herein, and the
offering of such  securities at that time shall be deemed to be the initial bona
fide offering thereof.

          (3) To remove from registration by means of a post-effective amendment
any of the securities being registered which remain unsold at the termination of
the offering.

          (b) The undersigned Registrant hereby undertakes that, for purposes of
determining  any liability  under the Securities Act of 1933, each filing of the
Registrant's  annual  report  pursuant to Section  13(a) or Section 15(d) of the
Securities  Exchange  Act of 1934  (and,  where  applicable,  each  filing of an
employee  benefit  plan's  annual  report  pursuant  to  Section  15(d)  of  the
Securities  Exchange  Act of 1934) that is  incorporated  by  reference  in this
Registration  Statement  shall  be  deemed  to be a new  registration  statement
relating to the securities  offered herein,  and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.

          (c)  Insofar as  indemnification  for  liabilities  arising  under the
Securities Act of 1933 may be permitted to directors,  officers and  controlling
persons of the Registrant  pursuant to the foregoing  provisions,  or otherwise,
the  Registrant  has been  advised  that in the  opinion of the  Securities  and
Exchange  Commission such  indemnification is against public policy as expressed
in the Act and is,  therefore,  unenforceable.  In the  event  that a claim  for
indemnification  against  such  liabilities  (other  than  the  payment  by  the
Registrant of expenses  incurred or paid by a director,  officer or  controlling
person of the  Registrant  in the  successful  defense  of any  action,  suit or
proceeding)  is  asserted by such  director,  officer or  controlling  person in
connection with the securities being registered,  the Registrant will, unless in
the opinion of its counsel the matter has been settled by controlling precedent,
submit  to a  court  of  appropriate  jurisdiction  the  question  whether  such
indemnification  by it is against public policy as expressed in the Act and will
be governed by the final adjudication of such issue.

                                      -4-
SIGNATURES

          The Registrant.  Pursuant to the requirements of the Securities Act of
1933, the Registrant certifies that it has reasonable grounds to believe that it
meets all of the  requirements  for filing on Form S-8 and has duly  caused this
Registration Statement to be signed on its behalf by the undersigned,  thereunto
duly authorized, in the City of Tampa, and State of Florida, on this 29th day of
September, 1999.

                                        SYKES ENTERPRISES, INCORPORATED

                                        By:/s/ Scott J. Bendert
                                           ------------------------------------
                                           Scott J. Bendert,
                                           Senior Vice President - Finance,
                                           Treasurer and Chief Financial Officer

                                POWER OF ATTORNEY

          Pursuant  to the  requirements  of the  Securities  Act of 1933,  this
Registration  Statement  has been signed below by the  following  persons in the
capacities and on the dates indicated. Each person whose signature appears below
constitutes  and appoints John H. Sykes and Scott J.  Bendert,  and each of them
individually,  his or her true and lawful  attorney-in-fact and agent, with full
power of  substitution  and  revocation,  for him or her and in his or her name,
place  and  stead,  in any and all  capacities,  to sign any and all  amendments
(including post-effective amendments) to this Registration Statement and to file
the  same,  with  all  exhibits  thereto,  and  other  documents  in  connection
therewith,  with the  Securities  and Exchange  Commission,  granting  unto said
attorneys-in-fact  and agents,  and each of them, full power and authority to do
and perform each and every act and thing  requisite  and necessary to be done in
connection therewith, as fully to all intents and purposes as he or she might or
could  do  in  person,   hereby   ratifying   and   confirming   all  that  said
attorneys-in-fact  and agents, or either of them, may lawfully do or cause to be
done by virtue hereof.

                                      S-1
Signature                         Title                           Date
   ---------                         -----                           ----

/s/ John H. Sykes             Chairman of the Board, Chief
----------------------------  Executive Officer and Director
                              (Principal Executive Officer)   September 29, 1999

/s/ Scott J. Bendert          Senior Vice President-Finance,
----------------------------  Chief Financial Officer and
Scott J. Bendert              Treasurer (Principal Financial
                              and Accounting Officer)         September 29, 1999

/s/ Furman P. Bodenheimer, Jr
----------------------------
Furman P. Bodenheimer, Jr     Director                        September 29, 1999

/s/ H. Park Helms
----------------------------
H. Park Helms                 Director                        September 29, 1999

/s/ Gordon H. Loetz
----------------------------
Gordon H. Loetz               Director                        September 29, 1999

/s/ Iain A. Macdonald
----------------------------
Iain A. Macdonald             Director                        September 29, 1999

/s/ Linda McClintock-Greco
----------------------------
Linda McClintock-Greco        Director                        September 29, 1999

/s/ Ernest J. Milani
----------------------------
Ernest J. Milani              Director                        September 29, 1999

/s/ Adelaide A. Sink
---------------------------
Adelaide A. Sink              Director                        September 29, 1999

/s/ R. James Stroker
----------------------------
R. James Stroker              Director                        September 29, 1999

                                      S-2
EXHIBIT INDEX

       SYKES ENTERPRISES, INCORPORATED 1999 EMPLOYEES' STOCK PURCHASE PLAN

       Exhibit No.                 Exhibit
       ----------                  -------

          (4)       Sykes   Enterprises,   Incorporated  1999  Employees'  Stock
                    Purchase Plan

          (5)       Opinion of Foley & Lardner

          (23.1)    Consent of Ernst & Young LLP

          (23.2)    Consent of PricewaterhouseCoopers, LLP

          (23.3)    Consent of Foley & Lardner (contained in Exhibit 5 hereto)

          (24)      Power  of  Attorney   relating  to   subsequent   amendments
                    (included  on  the  signature  page  to  this   Registration
                    Statement)