EXHIBIT 24

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



     The undersigned certifies that he is a Director of Alco Standard
Corporation ("Alco").

     The undersigned hereby appoints each of Hugh G. Moulton and J. Kenneth
Croney as his attorneys-in-fact, each with the power of substitution, to
execute, on his behalf the foregoing Report on Form 10-K/A for filing with the
Securities and Exchange Commission ("SEC"), and to do all such other acts and
execute all such other documents which said attorney may deem necessary or
desirable.



     Dated this 5th day of May, 1994.



                         SIGNED:    /s/  RAY B. MUNDT    
                                  ----------------------- 


 


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



     The undersigned certifies that he is a Director of Alco Standard
Corporation ("Alco").

     The undersigned hereby appoints each of Ray B. Mundt, Hugh G. Moulton and
J. Kenneth Croney as his attorneys-in-fact, each with the power of substitution,
to execute, on his behalf the foregoing Report on Form 10-K/A for filing with
the Securities and Exchange Commission ("SEC"), and to do all such other acts
and execute all such other documents which said attorney may deem necessary or
desirable.



     Dated this 5th day of May, 1994.



                         SIGNED:    /s/  J. MAHLON BUCK, JR.  
                                  ---------------------------- 


 


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



     The undersigned certifies that he is a Director of Alco Standard
Corporation ("Alco").

     The undersigned hereby appoints each of Ray B. Mundt, Hugh G. Moulton and
J. Kenneth Croney as his attorneys-in-fact, each with the power of substitution,
to execute, on his behalf the foregoing Report on Form 10-K/A for filing with
the Securities and Exchange Commission ("SEC"), and to do all such other acts
and execute all such other documents which said attorney may deem necessary or
desirable.



     Dated this 5th day of May, 1994.



                    SIGNED:    /s/  WILLIAM F. DRAKE, JR.  
                             ------------------------------ 


 


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



     The undersigned certifies that he is a Director of Alco Standard
Corporation ("Alco").

     The undersigned hereby appoints each of Ray B. Mundt, Hugh G. Moulton and
J. Kenneth Croney as his attorneys-in-fact, each with the power of substitution,
to execute, on his behalf the foregoing Report on Form 10-K/A for filing with
the Securities and Exchange Commission ("SEC"), and to do all such other acts
and execute all such other documents which said attorney may deem necessary or
desirable.



     Dated this 5th day of May, 1994.



                         SIGNED:    /s/  FREDERICK S. HAMMER  
                                  ---------------------------- 


 


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



     The undersigned certifies that she is a Director of Alco Standard
Corporation ("Alco").

     The undersigned hereby appoints each of Ray B. Mundt, Hugh G. Moulton and
J. Kenneth Croney as her attorneys-in-fact, each with the power of substitution,
to execute, on her behalf the foregoing Report on Form 10-K/A for filing with
the Securities and Exchange Commission ("SEC"), and to do all such other acts
and execute all such other documents which said attorney may deem necessary or
desirable.



     Dated this 5th day of May, 1994.



               SIGNED:    /s/  BARBARA BARNES HAUPTFUHRER  
                        ----------------------------------- 


 


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



     The undersigned certifies that he is a Director of Alco Standard
Corporation ("Alco").

     The undersigned hereby appoints each of Ray B. Mundt, Hugh G. Moulton and
J. Kenneth Croney as his attorneys-in-fact, each with the power of substitution,
to execute, on his behalf the foregoing Report on Form 10-K/A for filing with
the Securities and Exchange Commission ("SEC"), and to do all such other acts
and execute all such other documents which said attorney may deem necessary or
desirable.



     Dated this 5th day of May, 1994.



                         SIGNED:    /s/  PAUL C. O'NEILL  
                                  ------------------------ 




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



     The undersigned certifies that he is a Director of Alco Standard
Corporation ("Alco").

     The undersigned hereby appoints each of Ray B. Mundt, Hugh G. Moulton and
J. Kenneth Croney as his attorneys-in-fact, each with the power of substitution,
to execute, on his behalf the foregoing Report on Form 10-K/A for filing with
the Securities and Exchange Commission ("SEC"), and to do all such other acts
and execute all such other documents which said attorney may deem necessary or
desirable.



     Dated this 5th day of May, 1994.



                         SIGNED:    /s/ PAUL J. DARLING 
                                  ------------------------ 


 



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



     The undersigned certifies that he is a Director of Alco Standard
Corporation ("Alco").

     The undersigned hereby appoints each of Ray B. Mundt, Hugh G. Moulton and
J. Kenneth Croney as his attorneys-in-fact, each with the power of substitution,
to execute, on his behalf the foregoing Report on Form 10-K/A for filing with
the Securities and Exchange Commission ("SEC"), and to do all such other acts
and execute all such other documents which said attorney may deem necessary or
desirable.



     Dated this 5th day of May, 1994.



                         SIGNED:    /s/ ROGELIO G. SADA 
                                  ------------------------ 


 

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



     The undersigned certifies that he is a Director of Alco Standard
Corporation ("Alco").

     The undersigned hereby appoints each of Ray B. Mundt, Hugh G. Moulton and
J. Kenneth Croney as his attorneys-in-fact, each with the power of substitution,
to execute, on his behalf the foregoing Report on Form 10-K/A for filing with
the Securities and Exchange Commission ("SEC"), and to do all such other acts
and execute all such other documents which said attorney may deem necessary or
desirable.



     Dated this 5th day of May, 1994.



               SIGNED:    /s/  JAMES J. FORESE
                        ----------------------------------- 


 

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



     The undersigned certifies that he is a Director of Alco Standard
Corporation ("Alco").

     The undersigned hereby appoints each of Ray B. Mundt, Hugh G. Moulton and
J. Kenneth Croney as his attorneys-in-fact, each with the power of substitution,
to execute, on his behalf the foregoing Report on Form 10-K/A for filing with
the Securities and Exchange Commission ("SEC"), and to do all such other acts
and execute all such other documents which said attorney may deem necessary or
desirable.



     Dated this 5th day of May, 1994.



                         SIGNED:    /s/  JAMES W. STRATTON  
                                  -------------------------- 


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



     The undersigned certifies that he is a Director of Alco Standard
Corporation ("Alco").

     The undersigned hereby appoints each of Ray B. Mundt, Hugh G. Moulton and
J. Kenneth Croney as his attorneys-in-fact, each with the power of substitution,
to execute, on his behalf the foregoing Report on Form 10-K/A for filing with 
the Securities and Exchange Commission ("SEC"), and to do all such other acts
and execute all such other documents which said attorney may deem necessary or
desirable.



     Dated this 5th day of May, 1994.



                         SIGNED:    /s/  JOHN E. STUART
                                  --------------------- 


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



     The undersigned certifies that he is a Director of Alco Standard
Corporation ("Alco").

     The undersigned hereby appoints each of Ray B. Mundt, Hugh G. Moulton and
J. Kenneth Croney as his attorneys-in-fact, each with the power of substitution,
to execute, on his behalf the foregoing Report on Form 10-K/A for filing with 
the Securities and Exchange Commission ("SEC"), and to do all such other acts
and execute all such other documents which said attorney may deem necessary or
desirable.



     Dated this 5th day of May, 1994.



                         SIGNED:    /s/  DANA G. MEAD
                                  --------------------- 



 
                                 CERTIFICATION



    I, J. Kenneth Croney, Secretary of Alco Standard Corporation do hereby 
certify that the following resolutions were duly passed by the Board of 
Directors of the Corporation on November 12, 1993, and that such resolutions 
are, as of the date hereof, in full force and effect:

    FURTHER RESOLVED, that each of the officers and directors of the corporation
is hereby authorized to appoint Ray B. Mundt, Hugh G. Moulton and J. Kenneth
Croney as his or her attorneys-in-fact on behalf of each of them each
attorney-in-fact with the power of substitution, to execute on such officer's or
director's behalf, one or more registration statements and annual reports of
the corporation for filing with the Securities and Exchange Commission ("SEC"),
and any and all amendments to said documents which said attorney may deem
necessary or desirable to enable the corporation to register the offering of (i)
serial preferred stock; (ii) common stock; (iii) debt securities; and/or (iv) 
participation interests in employee benefit plans under the Federal securities 
law, and to further enable the corporation to file such reports as are necessary
under Section 13 or 15(d) of the Securities Exchange Act of 1934 and such other
documents as are necessary to comply with all rules, regulations or requirements
of the SEC in respect thereto; and 

    FURTHER RESOLVED, that any officer of the corporation is hereby authorized 
to do and perform, or cause to be done or performed, any and all things and to 
execute and deliver any and all agreements, certificates, undertakings, 
documents or instruments necessary or appropriate in order to carry out the 
purpose and intent of the foregoing resolutions.

    IN WITNESS WHEREOF, the undersigned has set his hand this 5th day of May, 
1994.



                                                      /s/ J. Kenneth Croney
                                                   --------------------------
                                                      J. Kenneth Croney