Certification (2001)Full Document 

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         I, Don H. Liu, Secretary of IKON Office Solutions, Inc. do hereby
certify that the following resolutions were duly passed by the Board of
Directors of the Corporation on December 15, 2000, and that such resolutions
are, as of the date hereof, in full force and effect:

         FURTHER RESOLVED, that Don H. Liu, William S. Urkiel and Jack Quinn,
and each of them, are hereby authorized to act as attorneys-in-fact with the
power of substitution, for each of the officers and directors of the

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