EXHIBIT 24:  POWERS OF ATTORNEY FOR DIRECTORS



          The undersigned Directors of Paychex, Inc. do hereby constitute
and appoint B. Thomas Golisano their true and lawful attorney and agent,
to execute the Paychex, Inc. Annual Report on Form 10-K for the fiscal
year ended May 31, 1995, for us and in our names as directors, to comply
with the Securities Exchange Act of 1934, and the rules, regulations and
requirements of the Securities and Exchange Commission, in connection
therewith.




Dated:  August 18, 1995



                                /s/ Donald W. Brinkman
                                -------------------------
                                Donald W. Brinkman


                                /s/ Phillip Horsley
                                -------------------------
                                Phillip Horsley


                                /s/ Grant M. Inman
                                -------------------------
                                Grant M. Inman


                                /s/ Harry P. Messina, Jr.
                                -------------------------
                                Harry P. Messina, Jr.


                                /s/ J. Robert Sebo
                                -------------------------
                                J. Robert Sebo