POWER OF ATTORNEY


          KNOW ALL MEN BY THESE PRESENTS:

          THAT  COMMERCIAL   BUSINESS  SYSTEMS,   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 receivables or other assets, properties, rights or

          business to be transferred and assigned to Purchaser as  provided
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          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, Commercial Business Systems, Inc. has  caused
          this instrument  to be  executed by  its officer  thereunto  duly
          authorized as of this ____ day of March, 1998.

          WITNESSES                          COMMERCIAL  BUSINESS  SYSTEMS,
                                             INC., a Virginia corporation

          ______________________________


          ______________________________
               BY:_____________________________
                                                       Thomas  M.  Clayton,
          President

          STATE OF OHIO
          COUNTY OF HAMILTON, ss

               BE IT  REMEMBERED, that  on this  ____ day  of March,  1998,
          before me,  the undersigned,  a Notary  Public  in and  for  said
          County, personally appeared Thomas  M. Clayton, who  acknowledged
          himself to be the President of Commercial Business Systems  Inc.,
          a Virginia  corporation, and  that he,  as such  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 President.

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


                                        _________________________________
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                                        NOTARY PUBLIC