EXHIBIT 24

REGISTRATION STATEMENT ON FORM S-4
POWER OF ATTORNEY

Each of the undersigned officers and directors of Cardinal Health,
Inc., an Ohio corporation (the "Company"), which proposes to file with the
Securities and Exchange Commission a Registration Statement on Form S-4 or
other appropriate form under the Securities Act of 1933, as amended, with
respect to the merger of Owl Merger Corp. with and into Owen Healthcare, Inc.
and the Common Shares of the Company issuable in connection therewith, hereby
constitutes and appoints Robert D. Walter, George H. Bennett, Jr., and Brendan
A. Ford and each of them, severally, as his/her attorney-in-fact and agent,
with full power of substitution and resubstitution, in his/her name and on
his/her behalf, to sign in any and all capacities such Registration Statement
and any and all amendments (including post-effective amendments) and exhibits
thereto, and any and all applications and other documents relating thereto,
with full power and authority to perform and do any and all acts and things
whatsoever which any such attorney or substitute may deem necessary or
advisable to be performed or done in connection with any or all of the
above-described matters, as fully as each of the undersigned could do if
personally present and acting, hereby ratifying and approving all acts of any
such attorney or substitute.

This Power of Attorney has been signed in the respective capacities
and on the respective dates indicated below.

/s/ Robert D. Walter /s/ John C. Kane
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Robert D. Walter John C. Kane
Chairman and Chief Executive Officer (principal Director February 12, 1997
executive officer) February 12, 1997

/s/ David Bearman /s/ J. Michael Losh
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David Bearman J. Michael Losh
Chief Financial Officer (principal Director February 12, 1997
financial officer) February 12, 1997

/s/ Richard J. Miller /s/ George R. Manser
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Richard J. Miller George R. Manser
Vice President, Controller and Principal Director February 12, 1997
Accounting Officer February 12, 1997

/s/ John F. Finn /s/ John B. McCoy
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John F. Finn John B. McCoy
Director February 12, 1997 Director February 12, 1997

/s/ Robert L. Gerbig /s/ Jerry E. Robertson
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Robert L. Gerbig Jerry E. Robertson
Director February 12, 1997 Director February 12, 1997

/s/ John F. Havens /s/ L. Jack Van Fossen
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John F. Havens L. Jack Van Fossen
Director February 12, 1997 Director February 12, 1997

/s/ Regina E. Herzlinger /s/ Melburn G. Whitmire
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Regina E. Herzlinger Melburn G. Whitmire
Director February 12, 1997 Director February 12, 1997