EXHIBIT 24b

                 CERTIFIED RESOLUTIONS OF THE BOARD OF DIRECTORS

  	The undersigned, Laurel L. Grammig, hereby certifies that she is the duly 
elected, qualified and acting Secretary of Poe & Brown, Inc., a Florida 
corporation (the "Company"), and that the following resolutions were
adopted by the Board of Directors of the Company by unanimous written 
consent dated as of February 16, 1999:

   RESOLVED, that the February 15, 1999 draft of the Company's 1998 
Annual Report on Form 10-K submitted to the Directors is hereby approved
in form and substance, subject to any revisions, additions, deletions or 
insertions deemed necessary or appropriate by Laurel L. Grammig, the 
Company's Vice President, Secretary and General Counsel, and that the 
Chief Executive Officer and the Chief Financial Officer are hereby 
authorized to sign the Form 10-K on behalf of the Company, either 
personally or through a power of attorney, and to cause the Form 10-K 
to be filed with the Securities and Exchange Commission in accordance 
with the rules promulgated by the Commission;

    FURTHER RESOLVED, that the appropriate officers of the Company are 
hereby authorized and directed to take all actions they deem necessary or 
appropriate, including the payment of any necessary filing fees, to carry 
out the intent of the foregoing resolution.

    	IN WITNESS WHEREOF, the undersigned Secretary of the Company has 
executed this Certificate this 10th day of March, 1999.

			
                             							/S/ LAUREL L. GRAMMIG			
                                   ___________________________________	
                               				Laurel L. Grammig
                             						Secretary