Exhibit 24

                P  O  W  E  R   O F   A  T  T  O  R  N  E  Y



     KNOW ALL MEN BY THESE PRESENTS That I, Susan W. Catherwood of Bryn Mawr,
PA, do hereby appoint J. F. PAQUETTE, JR., and C. A. MC NEILL, JR., or either of
them, attorney for me and in my name and on my behalf to sign the annual
Securities and Exchange Commission report on Form 10-K for 1995 of PECO Energy
Company to be filed with the Securities and Exchange Commission, and generally
to do and perform all things necessary to be done in the premises as fully and
effectually in all respects as I could do if personally present.






DATE:  2/26/96                           /s/  Susan W. Catherwood         (L.S.)





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                P  O  W  E  R   O F   A  T  T  O  R  N  E  Y



     KNOW ALL MEN BY THESE PRESENTS That I, M. Walter D'Alessio of Philadelphia,
PA, do hereby appoint J. F. PAQUETTE, JR., and C. A. MC NEILL, JR., or either of
them, attorney for me and in my name and on my behalf to sign the annual
Securities and Exchange Commission report on Form 10-K for 1995 of PECO Energy
Company (formerly Philadelphia Electric Company), to be filed with the
Securities and Exchange Commission, and generally to do and perform all things
necessary to be done in the premises as fully and effectually in all respects as
I could do if personally present.






DATE:   2/26/96                     /s/ M. Walter D'Alessio               (L.S.)





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                P  O  W  E  R   O F   A  T  T  O  R  N  E  Y



     KNOW ALL MEN BY THESE PRESENTS That I, Richard G. Gilmore of Sarasota, FL,
do hereby appoint J. F. PAQUETTE, JR., and C. A. MC NEILL, JR., or either of
them, attorney for me and in my name and on my behalf to sign the annual
Securities and Exchange Commission report on Form 10-K for 1995 of PECO Energy
Company (formerly Philadelphia Electric Company), to be filed with the
Securities and Exchange Commission, and generally to do and perform all things
necessary to be done in the premises as fully and effectually in all respects as
I could do if personally present.






DATE:   2/26/96                  /s/  Richard G. Gilmore                  (L.S.)





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                P  O  W  E  R   O F   A  T  T  O  R  N  E  Y



     KNOW ALL MEN BY THESE PRESENTS That I, Richard H. Glanton of Philadelphia,
PA, do hereby appoint J. F. PAQUETTE, JR., and C. A. MC NEILL, JR., or either of
them, attorney for me and in my name and on my behalf to sign the annual
Securities and Exchange Commission report on Form 10-K for 1995 of PECO Energy
Company (formerly Philadelphia Electric Company), to be filed with the
Securities and Exchange Commission, and generally to do and perform all things
necessary to be done in the premises as fully and effectually in all respects as
I could do if personally present.






DATE: 2/26/96                                     /s/ Richard H. Glanton (L.S.)





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                P  O  W  E  R   O F   A  T  T  O  R  N  E  Y



     KNOW ALL MEN BY THESE PRESENTS That I, James A. Hagen of Villanova, PA, do
hereby appoint J. F. PAQUETTE, JR., and C. A. MC NEILL, JR., or either of them,
attorney for me and in my name and on my behalf to sign the annual Securities
and Exchange Commission report on Form 10-K for 1995 of PECO Energy Company
(formerly Philadelphia Electric Company), to be filed with the Securities and
Exchange Commission, and generally to do and perform all things necessary to be
done in the premises as fully and effectually in all respects as I could do if
personally present.






DATE: 2/26/96                                          /s/ James A. Hagen (L.S.)





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                P  O  W  E  R   O F   A  T  T  O  R  N  E  Y



     KNOW ALL MEN BY THESE PRESENTS That I, Nelson G. Harris of Lafayette Hill,
PA, do hereby appoint J. F. PAQUETTE, JR., and C. A. MC NEILL, JR., or either of
them, attorney for me and in my name and on my behalf to sign the annual
Securities and Exchange Commission report on Form 10-K for 1995 of PECO Energy
Company (formerly Philadelphia Electric Company), to be filed with the
Securities and Exchange Commission, and generally to do and perform all things
necessary to be done in the premises as fully and effectually in all respects as
I could do if personally present.






DATE:    2/26/96                                  /s/  Nelson G. Harris  (L.S.)





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                P  O  W  E  R   O F   A  T  T  O  R  N  E  Y



     KNOW ALL MEN BY THESE PRESENTS That I, Robert Subin of Blue Bell, PA, do
hereby appoint J. F. PAQUETTE, JR., and C. A. MC NEILL, JR., or either of them,
attorney for me and in my name and on my behalf to sign the annual Securities
and Exchange Commission report on Form 10-K for 1995 of PECO Energy Company
(formerly Philadelphia Electric Company), to be filed with the Securities and
Exchange Commission, and generally to do and perform all things necessary to be
done in the premises as fully and effectually in all respects as I could do if
personally present.






DATE:     2/26/96                                     /s/  Robert Subin   (L.S.)





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                P  O  W  E  R   O F   A  T  T  O  R  N  E  Y



     KNOW ALL MEN BY THESE PRESENTS That I, Joseph C. Ladd of Rosemont, PA, do
hereby appoint J. F. PAQUETTE, JR., and C. A. MC NEILL, JR., or either of them,
attorney for me and in my name and on my behalf to sign the annual Securities
and Exchange Commission report on Form 10-K for 1995 of PECO Energy Company
(formerly Philadelphia Electric Company), to be filed with the Securities and
Exchange Commission, and generally to do and perform all things necessary to be
done in the premises as fully and effectually in all respects as I could do if
personally present.






DATE:    2/26/96                                      /s/  Joseph C. Ladd (L.S.)





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                P  O  W  E  R   O F   A  T  T  O  R  N  E  Y



     KNOW ALL MEN BY THESE PRESENTS That I, Edithe J. Levit of Philadelphia, PA,
do hereby appoint J. F. PAQUETTE, JR., and C. A. MC NEILL, JR., or either of
them, attorney for me and in my name and on my behalf to sign the annual
Securities and Exchange Commission report on Form 10-K for 1995 of PECO Energy
Company (formerly Philadelphia Electric Company), to be filed with the
Securities and Exchange Commission, and generally to do and perform all things
necessary to be done in the premises as fully and effectually in all respects as
I could do if personally present.






DATE:     2/26/96                                    /s/  Edithe J. Levit (L.S.)





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                P  O  W  E  R   O F   A  T  T  O  R  N  E  Y



     KNOW ALL MEN BY THESE PRESENTS That I, Kinnaird R. McKee of Oxford, MD, do
hereby appoint J. F. PAQUETTE, JR., and C. A. MC NEILL, JR., or either of them,
attorney for me and in my name and on my behalf to sign the annual Securities
and Exchange Commission report on Form 10-K for 1995 of PECO Energy Company
(formerly Philadelphia Electric Company), to be filed with the Securities and
Exchange Commission, and generally to do and perform all things necessary to be
done in the premises as fully and effectually in all respects as I could do if
personally present.






DATE:    2/26/96                                  /s/  Kinnaird R. McKee  (L.S.)





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                P  O  W  E  R   O F   A  T  T  O  R  N  E  Y



     KNOW ALL MEN BY THESE PRESENTS That I, Joseph J. McLaughlin of Rosemont,
PA, do hereby appoint J. F. PAQUETTE, JR., and C. A. MC NEILL, JR., or either of
them, attorney for me and in my name and on my behalf to sign the annual
Securities and Exchange Commission report on Form 10-K for 1995 of PECO Energy
Company (formerly Philadelphia Electric Company), to be filed with the
Securities and Exchange Commission, and generally to do and perform all things
necessary to be done in the premises as fully and effectually in all respects as
I could do if personally present.






DATE:    2/26/96                           /s/   Joseph J. McLaughlin     (L.S.)





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                P  O  W  E  R   O F   A  T  T  O  R  N  E  Y



     KNOW ALL MEN BY THESE PRESENTS That I, Dr. John M. Palms of Columbia, SC,
do hereby appoint J. F. PAQUETTE, JR., and C. A. MC NEILL, JR., or either of
them, attorney for me and in my name and on my behalf to sign the annual
Securities and Exchange Commission report on Form 10-K for 1995 of PECO Energy
Company (formerly Philadelphia Electric Company), to be filed with the
Securities and Exchange Commission, and generally to do and perform all things
necessary to be done in the premises as fully and effectually in all respects as
I could do if personally present.






DATE:     2/26/96                                     /s/  John M. Palms  (L.S.)





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                P  O  W  E  R   O F   A  T  T  O  R  N  E  Y



     KNOW ALL MEN BY THESE PRESENTS That I, Ronald Rubin of Narberth, PA, do
hereby appoint J. F. PAQUETTE, JR., and C. A. MC NEILL, JR., or either of them,
attorney for me and in my name and on my behalf to sign the annual Securities
and Exchange Commission report on Form 10-K for 1995 of PECO Energy Company
(formerly Philadelphia Electric Company), to be filed with the Securities and
Exchange Commission, and generally to do and perform all things necessary to be
done in the premises as fully and effectually in all respects as I could do if
personally present.






DATE:     2/26/96                                     /s/  Ronald Rubin   (L.S.)