EXHIBIT  24



                       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, 1996, 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/ B. C. Ames          Director of M. A. Hanna   March 5, 1997
B. C. Ames                         Company





                       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, 1996, 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 5, 1997
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, 1996, 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  5, 1997
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, 1996, 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 5, 1997
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, 1996, 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 5, 1997
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, 1996, 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 5, 1997
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, 1996, 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 5, 1997
R. W. Pogue               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, 1996, 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. J. McGregor      Director of M. A. Hanna   March 5, 1997
D. J. McGregor                Company