EXHIBIT 24.1


                                POWER OF ATTORNEY


          KNOW ALL MEN BY THESE PRESENTS that each of the  undersigned  officers
and  directors of CSX Trade  Receivables  Corporation,  a Delaware  Corporation,
which is to file with the Securities and Exchange Commission,  Washington, D.C.,
a Form 10-K (Annual Report) on behalf of the CSXT Trade Receivables Master Trust
(issuer in  respect  of the CSXT Trade  Receivables  Master  Trust  5.05%  Trade
Receivables Participation  Certificates,  Series 1993-1), hereby constitutes and
appoints Ellen M.  Fitzsimmons his true and lawful  attorney-in-fact  and agent,
for him and in his name, place and stead to sign said Form 10-K, and any and all
amendments thereto,  with power where appropriate to affix the corporate seal of
CSX Trade Receivables  Corporation  thereto and to attest said seal, and to file
said Form 10-K, and any and all other  documents in connection  therewith,  with
the   Securities   and   Exchange   Commission,   hereby   granting   unto  said
attorney-in-fact  and agent full power and  authority  to do and perform any and
all acts and things requisite and necessary to be done in and about the premises
as fully to all intents and  purposes as he might or could do in person,  hereby
ratifying and confirming all that said  attorney-in-fact  and agent may lawfully
do or cause to be done by virtue hereof.

          IN WITNESS WHEREOF, the undersigned have hereunto set their hands this
18th day of March, 1998.

                                          /s/  A. B. AFTOORA
                                          ------------------
                                          A. B. Aftoora


                                          /s/  DAVID D. OWEN
                                          ------------------
                                          David D. Owen


                                          /s/  WILLIAM H. SPARROW
                                          -----------------------
                                          William H. Sparrow


                                          /s/ ALLEN C. GOOLSBY, III
                                          -------------------------
                                          Allen C. Goolsby, III


                                          /s/  LESLIE A. GRANDIS
                                          ----------------------
                                          Leslie A. Grandis