EXHIBIT 24.1

                             POWER OF ATTORNEY
                             -----------------

               KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned
appoints each of William L. Rosoff, H. Colin McBride and David F. Sternlieb as
the attorney-in-fact and agent of the undersigned with full power and
authority of substitution, to execute for and on behalf of the undersigned, a
shelf Registration Statement on Form S-3 for the offering of debt and equity
securities by RJR NABISCO INC., a Delaware corporation (the "Company"), all
pre-effective and post-effective amendments or supplements to this
Registration Statement and all related documents and instruments, and to
deliver and file the same with the Securities and Exchange Commission and with
each exchange on which Company securities may be registered, granting to each
of these attorneys-in-fact and agents full power and authority to take such
action as each of them deems advisable or necessary to carry out the intent of
this Power of Attorney, and the undersigned ratifies and confirms all actions
that these attorneys-in-fact, agents and their substitutes may take pursuant
hereto.

               IN WITNESS WHEREOF, each of the undersigned has executed this
Power of Attorney as of July 23, 1998.


/s/ Steven F. Goldstone                 Chairman of the Board, Chief Executive
- ------------------------------------    Officer and President; Director
Steven F. Goldstone


/s/ David B. Rickard                    Senior Vice President and Chief
- ------------------------------------    Financial Officer
David B. Rickard


/s/ Richard G. Russell                  Senior Vice President and Controller
- ------------------------------------
Richard G. Russell


/s/ John T. Chain, Jr.                  Director
- ------------------------------------
John T. Chain, Jr.


/s/ Julius L. Chambers                  Director
- ------------------------------------
Julius L. Chambers


/s/ John L. Clendenin                   Director
- ------------------------------------
John L. Clendenin


/s/ Ray J. Groves                       Director
- ------------------------------------
Ray J. Groves


/s/ Fred H. Langhammer                  Director
- ------------------------------------
Fred H. Langhammer


/s/ H. Eugene Lockhart                  Director
- ------------------------------------
H. Eugene Lockhart


/s/ Theodore E. Martin                  Director
- ------------------------------------
Theodore E. Martin


/s/ Rozanne L. Ridgway                  Director
- ------------------------------------
Rozanne L. Ridgway