POWER OF ATTORNEY

          KNOW ALL MEN BY THESE PRESENTS:
          THAT MAGIC BOX, INC.  ("Seller") hereby constitutes and  appoints
          POMEROY COMPUTER  RESOURCES, INC.  ("Purchaser"), its  successors
          and assigns, the  true and lawful  attorney of  Seller with  full
          power of substitution, in the name  of Purchaser, or the name  of
          Seller, on behalf of and for the benefit of Purchaser, to collect
          all receivables and other items being transferred and assigned to
          Purchaser as provided herein,  to endorse, without recourse,  any
          and all  checks in  the  name of  Seller  the proceeds  of  which
          Purchaser is entitled to  hereunder, to institute and  prosecute,
          in the  name  of  Seller  or  otherwise,  all  proceedings  which
          Purchaser may deem proper in order to collect, assert or  enforce
          any claim, right  or title  of any kind  in or  to the  Purchased
          Assets, to defend and  compromise any and  all actions suits  and
          proceedings in respect of any of the Purchased Assets, and to  do
          all such acts  and things in  relation thereto  as Purchaser  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
          shall retain for its own  account any amounts collected  pursuant
          to the  foregoing powers,  and Seller  shall pay  or transfer  to
          Purchaser, if  and  when received,  any  amounts which  shall  be
          received  by  Seller  after  the   Closing  in  respect  of   any

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          receivables or other assets, properties, rights or business to be
          transferred and assigned to Purchaser as provided herein. 
          Seller hereby gives unto Purchaser 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, Magic Box, Inc. has caused this instrument to
          be executed by its officer thereunto  duly authorized as of  this
          ____ day of _______, 1997.
                                             MAGIC BOX, INC.,
          Witnesses:                              a Florida corporation
          ______________________________
               BY:_______________________________
          ______________________________
          STATE OF FLORIDA
          COUNTY OF DADE, ss
               BE IT REMEMBERED, that on this ______ day of  _____________,
          1997, before me, the undersigned, a Notary Public in and for said
          County, personally  appeared ______________________________,  who
          acknowledged himself to be the ___________ of Magic Box, Inc.,  a
          Florida corporation, and  that he, as  such ______________  being
          authorized to do  so, executed the  foregoing instrument for  the
          purposes  therein  contained,   by  signing  the   name  of   the
          corporation by himself as ____________.

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               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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