Exhibit 24(b)





CERTIFICATE


The undersigned, Michael D. Cahn, duly elected Assistant Secretary of Textron 
Inc., a Delaware corporation (the "Company"), hereby certifies that attached
hereto is a true and correct copy of resolutions duly adopted by the Board
of Directors of the Company at a meeting held on July 27, 1994 and that the 
same have not been modified or amended, but remain in full force and effect
as of the date hereof.


Date:  July 28, 1994



/s/ Michael D. Cahn
Michael D. Cahn
Assistant Secretary






RESOLVED: that the officers of the Corporation be, and they hereby are, 
authorized, in the name and on behalf of the Corporation, to prepare,
execute and file, or cause to be prepared, executed and filed, with the
Securities and Exchange Commission a Registration Statement under the 
Securities Act of 1933 in respect of the offering of up to 1,000,000
shares of Common Stock of the Corporation pursuant to the Paul Revere
Savings Plan, with full power and authority to make such changes or 
additions thereto as any of them may approve, such approval to be 
conclusively evidenced by the execution thereof, and to prepare, execute and
file any amendments to such Registration Statement (including, without
limitation, post-effective amendments) or supplements to the Registration
Statement, or any amendments or supplements thereto, and all certificates,
letters, instruments, applications and other documents which may be
required to be filed with respect thereto, and to take any and all action
with respect to any of the foregoing that any such officer shall deem
necessary or advisable;


RESOLVED: that the officers of the Corporation be, and they hereby are, 
authorized, in the name and on behalf of the Corporation, to execute and
deliver a power of attorney appointing Thomas D. Soutter, Arnold M.
Friedman, Michael D. Cahn and W. Robert Kemp, or any of them, to act as
attorneys-in-fact for the Corporation for the purpose of executing and
filing any such Registration Statement and amendments or supplements
thereto, with the Securities and Exchange Commission;