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

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

     The undersigned hereby appoints each of William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as his attorneys-in-fact, each with the power of 
substitution, to execute, on his behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /s/JAMES R. BIRLE
                                            ---------------------------

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

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

     The undersigned hereby appoints each of William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as his attorneys-in-fact, each with the power of 
substitution, to execute, on his behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /s/KURT E. DINKELACKER
                                            ---------------------------


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

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

     The undersigned hereby appoints each of William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as his attorneys-in-fact, each with the power of 
substitution, to execute, on his behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /s/PAUL J. DARLING, II 
                                            ---------------------------


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

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

     The undersigned hereby appoints each of William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as his attorneys-in-fact, each with the power of 
substitution, to execute, on his behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /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 William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as his attorneys-in-fact, each with the power of 
substitution, to execute, on his behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /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 William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as his attorneys-in-fact, each with the power of 
substitution, to execute, on his behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /s/FREDERICK S. HAMMER
                                            ---------------------------


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

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

     The undersigned hereby appoints each of William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as her attorneys-in-fact, each with the power of 
substitution, to execute, on her behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /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 William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as his attorneys-in-fact, each with the power of 
substitution, to execute, on his behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /s/ RICHARD A. JALKUT
                                            ---------------------------


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

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

     The undersigned hereby appoints each of William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as his attorneys-in-fact, each with the power of 
substitution, to execute, on his behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /s/ DANA G. MEAD
                                            ---------------------------


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

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

     The undersigned hereby appoints each of William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as his attorneys-in-fact, each with the power of 
substitution, to execute, on his behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /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 William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as his attorneys-in-fact, each with the power of 
substitution, to execute, on his behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /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 William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as his attorneys-in-fact, each with the power of 
substitution, to execute, on his behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /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 William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as his attorneys-in-fact, each with the power of 
substitution, to execute, on his behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /s/ JAMES W. STRATTON
                                            ---------------------------


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

     The undersigned certifies that he is Chairman of the Board and Chief
Executive Officer of Alco Standard Corporation ("Alco").

     The undersigned hereby appoints each of William F. Drake, Jr., Karin M. 
Kinney and Michael J. Dillon as his attorneys-in-fact, each with the power of 
substitution, to execute, on his behalf the foregoing Report on Form 10-K, and 
any and all amendments thereto, 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 30th day of December, 1996.

                                             /s/ JOHN E. STUART
                                            ---------------------------


 
                                 CERTIFICATION
 
  I, Karin M. Kinney, 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 8, 1996, and that such resolutions are, as of the
date hereof, in full force and effect:
 
    RESOLVED, that each of the officers and directors of the corporation is
  hereby authorized to appoint William F. Drake, Jr., Karin M. Kinney and
  Michael J. Dillon 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 debt securities 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, I have hereunto set my hand this 30th day of December,
1996.
 
 
 
                                                   /s/ Karin M. Kinney
                                          -------------------------------------