EXHIBIT 24

                       POWER OF ATTORNEY
                  (1995 Stock Incentive Plan)


          KNOW ALL MEN BY THESE PRESENTS, that the undersigned,
an officer and/or director of SEQUENT COMPUTER SYSTEMS, INC.,
does hereby constitute and appoint KARL C. POWELL, JR., JOHN
McADAM and ROBERT S. GREGG, and each of them, his or her true
and lawful attorney and agent to do any and all acts and things
and to execute in his or her name (whether on behalf of Sequent
Computer Systems, Inc. or as an officer or director of said
Company, or otherwise) any and all instruments which said
attorney and agent may deem necessary or advisable in order to
enable Sequent Computer Systems, Inc. to comply with the
Securities Act of 1933, as amended, and any requirements of the
Securities and Exchange Commission in respect thereof, in
connection with the registration under the Securities Act of
1933, as amended, of shares of Common Stock of Sequent Computer
Systems, Inc. issuable pursuant to the 1995 Stock Incentive
Plan, including specifically, but without limitation thereto,
power and authority to sign his or her name (whether on behalf
of Sequent Computer Systems, Inc. or as an officer or director
of said Company, or otherwise) to a Registration Statement on
Form S-8 and any amendment thereto (including any
post-effective amendment) or application for amendment thereto
in respect to such Common Stock or any exhibits filed
therewith; and to file the same with the Securities and
Exchange Commission; and the undersigned does hereby ratify and
confirm all that said attorney and agent shall do or cause to
be done by virtue hereof.

DATED:  March 15, 1995


                              KARL C. POWELL, JR.
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                              DAVID R. HATHAWAY              
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                              ROBERT C. MATHIS                
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                              MICHAEL S. SCOTT MORTON   
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                              ROBERT W. WILMOT              
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                              ROBERT S. GREGG                 
                              -------------------------------