EXHIBIT 24

                             POWER OF ATTORNEY


        KNOW  ALL MEN  BY  THESE PRESENTS,  that the  undersigned
   constitutes and appoints Barnett Grace and Edwin P. Henry, and
   each  of  them,  his  true and  lawful  attorneys-in-fact  and
   agents, with  full power  of substitution and  resubstitution,
   for  him and  in his  name, place  and stead,  in any  and all
   capacities,  to sign the Registration Statement on Form S-4 of
   First Commercial Corporation (the "Company") pertaining to the
   registration of up  to 415,663 shares of  the Company's Common
   Stock, $3.00 par value per share,  to be offered as  described
   in  the  Registration  Statement  and  to  sign  any  and  all
   amendments  (including  post-effective   amendments)  to   the
   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
   such  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,  as fully  to all
   intents and purposes as he might or could do in person, hereby
   ratifying and confirming all  that such attorneys-in-fact  and
   agents  or  any  of  them,  or  their  or  his  substitute  or
   substitutes, may lawfully  do or  cause to be  done by  virtue
   hereof.

   Date:  September 18, 1996

     /s/ Barnett Grace             /s/ John W. Allison           
   Barnett Grace                 John W. Allison
   Director                      Director

     /s/ Truman Arnold             /s/ William H. Bowen          
     Truman Arnold                    William H. Bowen
   Director                      Director

                                   /s/ Robert G. Cress           
    Peggy Clark                  Robert G. Cress
   Director                      Director

                                   /s/ Frank D. Hickingbotham    
     Cecil W. Cupp, Jr.               Frank D. Hickingbotham
   Director                      Director

     /s/ Walter E. Hussman, Jr.    /s/ Frederick E. Joyce, M.D.  
     Walter E. Hussman, Jr.      Frederick E. Joyce, M.D.
   Director                      Director


     /s/ Jack G. Justus            /s/ William M. Lemley         
     Jack G. Justus                   William M. Lemley
   Director                      Director


     /s/ Michael W. Murphy         /s/ Sam C. Sowell             
   Michael W. Murphy             Sam C. Sowell
   Director                      Director


     /s/ Paul D. Tilley        
   Paul D. Tilley
   Director