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, 1997, 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  4, 1998
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, 1997, 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 4, 1998
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, 1997, 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 4, 1998
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, 1997, 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 4, 1998
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, 1997, 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  4, 1998
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, 1997, 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 4, 1998
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, 1997, 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 4, 1998
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, 1997, 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 4, 1998
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, 1997, 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 4, 1998
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, 1997, 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. D. Walker     Director of M.A. Hanna     March 4, 1998
M. D. Walker                  Company