Item 14(c) Exhibit (i) (24)



                     POWERS OF ATTORNEY
                             OF
                CERTAIN DIRECTORS OF REGISTRANT









                    POWER OF ATTORNEY




      The  undersigned, Director of the corporation named
herein opposite   her  signature,  hereby  appoints  T.   E.
Lindsey,
J.  S.  Pyke, Jr., and M. S. Duffey, or any of them, her
attorney or  attorneys in fact, with full power of
substitution,  to  sign the  Annual  Report  on  Form  10-K
for  the  fiscal  year  ended December  31, 1998, being
filed with the Securities and  Exchange Commission  by M.A.
Hanna Company, and any and all amendments  to such Annual
Report, with full power and authority to take any and all
such  action  as  may  be  necessary  or  advisable  in  the
premises.


                Capacity in which Annual Report
                 on Form 10-K is to be signed



Signature
                                               Date

/s/C.A. Cartwright  Director of M.A. Hanna     March 3, 1999
C. A. Cartwright           Company






                    POWER OF ATTORNEY




      The  undersigned, Director of the corporation
named  herein opposite   his   signature,  hereby
appoints  T.   E.   Lindsey, J.  S.  Pyke, Jr., and
M. S. Duffey, or any of them, his attorney or
attorneys in fact, with full power of substitution,
to  sign the  Annual  Report  on  Form  10-K for  the
fiscal  year  ended December  31, 1998, being filed
with the Securities and  Exchange Commission  by M.A.
Hanna Company, and any and all amendments  to such
Annual Report, with full power and authority to take
any and all  such  action  as  may  be  necessary  or
advisable  in  the premises.

                Capacity in which Annual Report
                 on Form 10-K is to be signed

Signature
                                               Date


/s/W. R. Embry      Director of M.A. Hanna     March 3, 1999
W. R. Embry                Company





                    POWER OF ATTORNEY




      The  undersigned, Director of the corporation
named  herein opposite   his   signature,  hereby
appoints  T.   E.   Lindsey, J.  S.  Pyke, Jr., and
M. S. Duffey, or any of them, his attorney or
attorneys in fact, with full power of substitution,
to  sign the  Annual  Report  on  Form  10-K for  the
fiscal  year  ended December  31, 1998, being filed
with the Securities and  Exchange Commission  by M.A.
Hanna Company, and any and all amendments  to such
Annual Report, with full power and authority to take
any and all  such  action  as  may  be  necessary  or
advisable  in  the premises.


                Capacity in which Annual Report
                 on Form 10-K is to be signed


Signature
                                               Date


/s/J. T. Eyton      Director of M.A. Hanna     March 3, 1999
J. T. Eyton                 Company





                    POWER OF ATTORNEY




      The  undersigned, Director of the corporation
named  herein opposite   his   signature,  hereby
appoints  T.   E.   Lindsey, J.  S.  Pyke, Jr., and
M. S. Duffey, or any of them, his attorney or
attorneys in fact, with full power of substitution,
to  sign the  Annual  Report  on  Form  10-K for  the
fiscal  year  ended December  31, 1998, being filed
with the Securities and  Exchange Commission  by M.A.
Hanna Company, and any and all amendments  to such
Annual Report, with full power and authority to take
any and all  such  action  as  may  be  necessary  or
advisable  in  the premises.


                Capacity in which Annual Report
                 on Form 10-K is to be signed

Signature
                                               Date


/s/R. A. Garda      Director of M.A. Hanna     March 3, 1999
R. A. Garda                 Company





                    POWER OF ATTORNEY




      The  undersigned, Director of the corporation
named  herein opposite   his   signature,  hereby
appoints  T.   E.   Lindsey, J.  S.  Pyke, Jr., and
M. S. Duffey, or any of them, his attorney or
attorneys in fact, with full power of substitution,
to  sign the  Annual  Report  on  Form  10-K for  the
fiscal  year  ended December  31, 1998, being filed
with the Securities and  Exchange Commission  by M.A.
Hanna Company, and any and all amendments  to such
Annual Report, with full power and authority to take
any and all  such  action  as  may  be  necessary  or
advisable  in  the premises.


                Capacity in which Annual Report
                 on Form 10-K is to be signed


Signature
                                               Date


/s/G.  D. Harnett   Director of M.A. Hanna     March 3, 1999
G. D. Harnett              Company





                    POWER OF ATTORNEY




      The  undersigned, Director of the corporation
named  herein opposite   his   signature,  hereby
appoints  T.   E.   Lindsey, J.  S.  Pyke, Jr., and
M. S. Duffey, or any of them, his attorney or
attorneys in fact, with full power of substitution,
to  sign the  Annual  Report  on  Form  10-K for  the
fiscal  year  ended December  31, 1998, being filed
with the Securities and  Exchange Commission  by M.A.
Hanna Company, and any and all amendments  to such
Annual Report, with full power and authority to take
any and all  such  action  as  may  be  necessary  or
advisable  in  the premises.


                Capacity in which Annual Report
                 on Form 10-K is to be signed


Signature
                                               Date


/s/G. D. Kirkham    Director of M.A. Hanna     March 3, 1999
G. D. Kirkham              Company






                    POWER OF ATTORNEY




      The  undersigned, Director of the corporation
named  herein opposite   his   signature,  hereby
appoints  T.   E.   Lindsey, J.  S.  Pyke, Jr., and
M. S. Duffey, or any of them, his attorney or
attorneys in fact, with full power of substitution,
to  sign the  Annual  Report  on  Form  10-K for  the
fiscal  year  ended December  31, 1998, being filed
with the Securities and  Exchange Commission  by M.A.
Hanna Company, and any and all amendments  to such
Annual Report, with full power and authority to take
any and all  such  action  as  may  be  necessary  or
advisable  in  the premises.


                Capacity in which Annual Report
                 on Form 10-K is to be signed

Signature
                                               Date


/s/D. B. Lewis      Director of M.A. Hanna     March 3, 1999
D. B. Lewis                 Company





                    POWER OF ATTORNEY

      The  undersigned, Director of the corporation
named  herein opposite his   signature,  hereby
appoints  T.   E. Lindsey,
J.  S.  Pyke, Jr., and M. S. Duffey, or any of them,
his attorney or  attorneys in fact, with full power
of substitution,  to  sign the  Annual  Report  on
Form  10-K for  the  fiscal  year  ended December
31, 1998, being filed with the Securities and
Exchange Commission  by M.A. Hanna Company, and any
and all amendments  to such Annual Report, with full
power and authority to take any and all  such  action
as  may  be  necessary  or  advisable  in  the
premises.


                Capacity in which Annual Report
                 on Form 10-K is to be signed

Signature
                                               Date

/s/M. L. Mann       Director of M.A. Hanna     March 3, 1999
M. L. Mann              Company





                    POWER OF ATTORNEY




      The  undersigned, Director of the corporation
named  herein opposite his   signature,  hereby
appoints  T.   E. Lindsey,
J.  S.  Pyke, Jr., and M. S. Duffey, or any of them,
his attorney or  attorneys in fact, with full power
of substitution,  to  sign the  Annual  Report  on
Form  10-K for  the  fiscal  year  ended December
31, 1998, being filed with the Securities and
Exchange Commission  by M.A. Hanna Company, and any
and all amendments  to such Annual Report, with full
power and authority to take any and all  such  action
as  may  be  necessary  or  advisable  in  the
premises.


                Capacity in which Annual Report
                 on Form 10-K is to be signed

Signature
                                               Date


/s/R.  W. Pogue     Director of M.A. Hanna     March 3, 1999
R. W. Pogue               Company