POWER OF ATTORNEY



KNOW ALL MEN BY THESE PRESENTS:

         That the  undersigned  does hereby  constitute  and  appoint  Robert N.
Tidball,  Susan  Santo,  J.  Michael  Allgood  and  Richard  Brock,  jointly and
severally,   his  true  and  lawful   attorneys-in-fact,   each  with  power  of
substitution,  for him in any and all  capacities,  to do any and all  acts  and
things and to execute any and all instruments  which said  attorneys,  or any of
them, may deem necessary or advisable to enable PLM Financial Services, Inc., as
General Partner of PLM Transportation  Equipment Partners VIIB 1985 Income Fund,
to comply with the Securities  Exchange Act of 1934, as amended (the "Act"), and
any rules and  regulations  thereunder,  in connection  with the preparation and
filing with the  Securities  and Exchange  Commission of annual  reports on Form
10-K on behalf of PLM  Transportation  Equipment Partners VIIB 1985 Income Fund,
including  specifically,  but without  limiting the generality of the foregoing,
the  power and  authority  to sign the name of the  undersigned,  in any and all
capacities,  to such annual reports, to any and all amendments  thereto,  and to
any  and all  documents  or  instruments  filed  as a part  of or in  connection
therewith; and the undersigned hereby ratifies and confirms all that each of the
said attorneys,  or his substitute or substitutes,  shall do or cause to be done
by virtue  hereof.  This Power of Attorney  is limited in duration  until May 1,
1998 and shall apply only to the annual reports and any amendments thereto filed
with respect to the fiscal year ended December 31, 1997.

         IN WITNESS WHEREOF,  the undersigned has subscribed these presents this
12th day of February, 1998.




/s/ Douglas P. Goodrich
------------------------------------
Douglas P. Goodrich









<PAGE>




                                POWER OF ATTORNEY



KNOW ALL MEN BY THESE PRESENTS:

         That the  undersigned  does hereby  constitute  and  appoint  Robert N.
Tidball,  Susan  Santo,  J.  Michael  Allgood  and  Richard  Brock,  jointly and
severally,   his  true  and  lawful   attorneys-in-fact,   each  with  power  of
substitution,  for him in any and all  capacities,  to do any and all  acts  and
things and to execute any and all instruments  which said  attorneys,  or any of
them, may deem necessary or advisable to enable PLM Financial Services, Inc., as
General Partner of PLM Transportation  Equipment Partners VIIB 1985 Income Fund,
to comply with the Securities  Exchange Act of 1934, as amended (the "Act"), and
any rules and  regulations  thereunder,  in connection  with the preparation and
filing with the  Securities  and Exchange  Commission of annual  reports on Form
10-K on behalf of PLM  Transportation  Equipment Partners VIIB 1985 Income Fund,
including  specifically,  but without  limiting the generality of the foregoing,
the  power and  authority  to sign the name of the  undersigned,  in any and all
capacities,  to such annual reports, to any and all amendments  thereto,  and to
any  and all  documents  or  instruments  filed  as a part  of or in  connection
therewith; and the undersigned hereby ratifies and confirms all that each of the
said attorneys,  or his substitute or substitutes,  shall do or cause to be done
by virtue  hereof.  This Power of Attorney  is limited in duration  until May 1,
1998 and shall apply only to the annual reports and any amendments thereto filed
with respect to the fiscal year ended December 31, 1997.

         IN WITNESS WHEREOF,  the undersigned has subscribed these presents this
17th day of February, 1998.




/s/ Robert N. Tidball
-----------------------------------
Robert N. Tidball







<PAGE>




                                POWER OF ATTORNEY



KNOW ALL MEN BY THESE PRESENTS:

         That the  undersigned  does hereby  constitute  and  appoint  Robert N.
Tidball,  Susan  Santo,  J.  Michael  Allgood  and  Richard  Brock,  jointly and
severally,   his  true  and  lawful   attorneys-in-fact,   each  with  power  of
substitution,  for him in any and all  capacities,  to do any and all  acts  and
things and to execute any and all instruments  which said  attorneys,  or any of
them, may deem necessary or advisable to enable PLM Financial Services, Inc., as
General Partner of PLM Transportation  Equipment Partners VIIB 1985 Income Fund,
to comply with the Securities  Exchange Act of 1934, as amended (the "Act"), and
any rules and  regulations  thereunder,  in connection  with the preparation and
filing with the  Securities  and Exchange  Commission of annual  reports on Form
10-K on behalf of PLM  Transportation  Equipment Partners VIIB 1985 Income Fund,
including  specifically,  but without  limiting the generality of the foregoing,
the  power and  authority  to sign the name of the  undersigned,  in any and all
capacities,  to such annual reports, to any and all amendments  thereto,  and to
any  and all  documents  or  instruments  filed  as a part  of or in  connection
therewith; and the undersigned hereby ratifies and confirms all that each of the
said attorneys,  or his substitute or substitutes,  shall do or cause to be done
by virtue  hereof.  This Power of Attorney  is limited in duration  until May 1,
1998 and shall apply only to the annual reports and any amendments thereto filed
with respect to the fiscal year ended December 31, 1997.

         IN WITNESS WHEREOF,  the undersigned has subscribed these presents this
13th day of February, 1998.



/s/ Stephen M. Bess
------------------------------------
Stephen M. Bess




<PAGE>