POWER OF ATTORNEY


KNOW  ALL  MEN  BY  THESE  PRESENTS:

THAT SYSTEMS ATLANTA COMMERCIAL SYSTEMS, INC., a Georgia corporation, ("Seller")
hereby constitutes and appoints POMEROY COMPUTER RESOURCES, INC. ("Purchaser No.
1"),  its  successors  and  assigns, the true and lawful attorney of Seller with
full  power  of  substitution,  in  the  name of Purchaser No. 1, or the name of
Seller,  on  behalf  of  and  for the benefit of Purchaser No. 1, to collect all
receivables and other items being transferred and assigned to Purchaser No. 1 as
provided herein, to endorse, without recourse, any and all checks in the name of
Seller  the  proceeds  of  which  Purchaser  No.  1 is entitled to hereunder, to
institute  and  prosecute,  in  the name of Seller or otherwise, all proceedings
which Purchaser No. 1 may deem proper in order to collect, assert or enforce any
claim, right or title of any kind in or to the Purchased Assets No. 1, to defend
and  compromise  any  and all actions suits and proceedings in respect of any of
the  Purchased  Assets  No.  1,  and  to do all such acts and things in relation
thereto as Purchaser No. 1 may deem advisable.  Seller agrees that the foregoing
powers are coupled with an interest and shall be irrevocable by Seller, directly
or  indirectly, by the dissolution of Seller or in any manner or for any reason.
Seller  further agrees that Purchaser No. 1 shall retain for its own account any
amounts  collected  pursuant  to  the  foregoing powers, and Seller shall pay or
transfer  to  Purchaser  No. 1, if and when received, any amounts which shall be
received  by  Seller  after  the  Closing in respect of any receivables or other
assets,  properties,  rights  or  business  to  be  transferred  and assigned to
Purchaser  No.  1  as  provided  herein.

Seller  hereby  gives unto Purchaser No. 1 full power to do and perform any, all
and  every  act  requisite,  necessary  or proper to be done in carrying out the
purposes for which this power is granted as might or could be done if personally
present,  with  full  power  of  substitution  or  revocation.
This  power  shall  survive  the  liquidation  or  dissolution  of  Seller.



IN  WITNESS  WHEREOF,  Systems  Atlanta Commercial Systems, Inc. has caused this
instrument  to  be  executed by its officer thereunto duly authorized as of this
____  day  of  May,  1999.

WITNESSES                               SYSTEMS ATLANTA COMMERCIAL SYSTEMS, INC.
                                        a  Georgia  corporation

______________________________

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______________________________          BY:___________________________________
                                         B.  Scott  Dobson,  Vice-  President

STATE  OF  ____________
COUNTY  OF ____________,  ss

     BE  IT  REMEMBERED,  that  on  this  ____  day of May, 1999, before me, the
undersigned,  a  Notary  Public  in  and for said County, personally appeared B.
Scott  Dobson,  who  acknowledged  himself  to  be the Vice-President of Systems
Atlanta  Commercial  Systems,  Inc., a Georgia corporation, and that he, as such
Vice-President  being authorized to do so, executed the foregoing instrument for
the  purposes  therein  contained,  by  signing  the  name of the corporation by
himself  as  Vice-President.

     IN  WITNESS  WHEREOF,  I  have  hereunto  subscribed my name and affixed my
notarial  seal  on  the  day  and  year  last  above  written.


                                   _________________________________
                                   NOTARY  PUBLIC

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