Exhibit 24

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

     The undersigned certifies that he is a Director of IKON Office Solutions,
Inc. ("IKON").

     The undersigned hereby appoints each of Michael H. Dudek, Karin M. Kinney
and Don H. Liu as his attorney-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 20th day of December 1999,


                              /s/ Robert M. Furek
                              -------------------
                              Robert M. Furek


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

     The undersigned certifies that he is a Director of IKON Office Solutions,
Inc. ("IKON").

     The undersigned hereby appoints each of Michael H. Dudek, Karin M. Kinney
and Don H. Liu as his attorney-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 20th day of December 1999,


                              /s/ Arthur E. Johnson
                              ---------------------
                              Arthur E. Johnson


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

     The undersigned certifies that she is a Director of IKON Office Solutions,
Inc. ("IKON").

     The undersigned hereby appoints each of Michael H. Dudek, Karin M. Kinney
and Don H. Liu as her attorney-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 20th day of December 1999,


                              /s/ Judith M. Bell
                              ------------------
                              Judith M. Bell


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

     The undersigned certifies that he is a Director of IKON Office Solutions,
Inc. ("IKON").

     The undersigned hereby appoints each of Michael H. Dudek, Karin M. Kinney
and Michael J. Dillon as his attorney-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 20th day of December 1999,


                              /s/ James R. Birle
                              ------------------
                              James R. Birle


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

     The undersigned certifies that he is a Director of IKON Office Solutions,
Inc. ("IKON").

     The undersigned hereby appoints each of Michael H. Dudek, Karin M. Kinney
and Don H. Liu as his attorney-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 20th day of December 1999,


                              /s/ Thomas R. Gibson
                              --------------------
                              Thomas R. Gibson


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

     The undersigned certifies that he is a Director of IKON Office Solutions,
Inc. ("IKON").

     The undersigned hereby appoints each of Michael H. Dudek, 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 20th day of December 1999,


                              /s/ Philip E. Cushing
                              ----------------------
                              Philip E. Cushing


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

     The undersigned certifies that he is a Director of IKON Office Solutions,
Inc. ("IKON").

     The undersigned hereby appoints each of Michael H. Dudek, 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 20th day of December 1999,


                              /s/ James J. Forese
                              -------------------
                              James J. Forese


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

     The undersigned certifies that he is a Director of IKON Office Solutions,
Inc. ("IKON").

     The undersigned hereby appoints each of Michael H. Dudek, 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 20th day of December 1999,


                              /s/ Thomas P. Gerrity
                              ---------------------
                              Thomas P. Gerrity


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

     The undersigned certifies that she is a Director of IKON Office Solutions,
Inc. ("IKON").

     The undersigned hereby appoints each of Michael H. Dudek, 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 20th day of December 1999,


                              /s/ Barbara Barnes Hauptfuhrer
                              ------------------------------
                              Barbara Barnes Hauptfuhrer


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

     The undersigned certifies that he is a Director of IKON Office Solutions,
Inc. ("IKON").

     The undersigned hereby appoints each of Michael H. Dudek, 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 20th day of December 1999,


                              /s/ Richard A. Jalkut
                              ---------------------
                              Richard A. Jalkut