EXHIBIT 24.1

                                POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS that each of the undersigned officers and
directors of CSX Trade Receivables Corporation, a Delaware Corporation, which is
to file with the Securities and Exchange Commission, Washington, D.C., a Form
10-K (Annual Report) on behalf of the CSXT Trade Receivables Master Trust
(issuer in respect of the CSXT Trade Receivables Master Trust 6.00% Trade
Receivables Participation Certificates, Series 1998-1), hereby constitutes and
appoints Ellen M. Fitzsimmons and Rachel E. Geiersbach his true and lawful
attorneys-in-fact and agents, for him and in his name, place and stead to sign
said Form 10-K, and any and all amendments thereto, with power where appropriate
to affix the corporate seal of CSX Trade Receivables Corporation thereto and to
attest said seal, and to file said Form 10-K, and any and all other documents in
connection therewith, with the Securities and Exchange Commission, hereby
granting unto said attorneys-in-fact and agents full power and authority to do
and perform any and all acts and things requisite and necessary to be done in
and about the premises as fully to all intents and purposes as he might or could
do in person, hereby ratifying and confirming all that said attorneys-in-fact
and agents may lawfully do or cause to be done by virtue hereof.

     IN WITNESS WHEREOF, the undersigned have hereunto set their hands this 28th
day of March, 2002.

                                         /s/ DAVID H. BAGGS
                                         -----------------------------
                                         David H. Baggs


                                         /s/ DAVID A. BOOR
                                         -----------------------------
                                         David A. Boor


                                         /s/ ALLEN C. GOOLSBY, III
                                         -----------------------------
                                         Allen C. Goolsby, III


                                         /s/ LESLIE A. GRANDIS
                                         -----------------------------
                                         Leslie A. Grandis

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