POWER OF ATTORNEY


         Know all by these presents, that the undersigned hereby constitutes and
appoints each of John Sullivan and Jennifer Tenenbaum, the undersigned's true
and lawful attorney-in-fact and agent, each acting alone, with full powers of
substitution for me and in my name, place and stead, to:

          1.   execute for and on behalf of the undersigned, in the
               undersigned's capacity as an officer and/or director of Imation
               Corp., Forms 3, 4, and 5 in accordance with Section 16(a) of the
               Securities Exchange Act of 1934, as amended, and the rules
               promulgated thereunder;

          2.   do and perform any and all acts for and on behalf of the
               undersigned which may be necessary or desirable to complete and
               execute any such Form 3, 4, or 5, complete and execute any
               amendment or amendments thereto, and timely file such form with
               the United States Securities and Exchange Commission and any
               stock exchange or similar authority; and

          3.   take any other action of any type whatsoever in connection with
               the foregoing which, in the opinion of such attorney-in-fact, may
               be of benefit to, in the best interest of, or legally required
               by, the undersigned, it being understood that the documents
               executed by such attorney-in-fact on behalf of the undersigned
               pursuant to this Power of Attorney shall be in such form and
               shall contain such terms and conditions as such attorney-in-fact
               may approve in such attorney-in-fact's discretion.

         The undersigned hereby grants to each such attorney-in-fact full power
and authority to do and perform any and every act and thing whatsoever
requisite, necessary, or proper to be done in the exercise of any of the rights
and powers herein granted, as fully to all intents and purposes as the
undersigned might or could do if personally present, hereby ratifying and
confirming all that such attorney-in-fact, or such attorney-in-fact's substitute
or substitutes, shall lawfully do or cause to be done by virtue of this power of
attorney and the rights and powers herein granted. THE UNDERSIGNED ACKNOWLEDGES
THAT THE FOREGOING ATTORNEYS-IN-FACT, IN SERVING IN SUCH CAPACITY AT THE REQUEST
OF THE UNDERSIGNED, ARE NOT ASSUMING, NOR IS IMATION CORP. ASSUMING, ANY OF THE
UNDERSIGNED'S RESPONSIBILITIES TO COMPLY WITH SECTION 16 OF THE SECURITIES
EXCHANGE ACT OF 1934, AS AMENDED.

         This Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Forms 3, 4, and 5 with respect to the
undersigned's holdings of and transactions in securities issued by the company,
unless earlier revoked by the undersigned in a signed writing delivered to the
foregoing attorneys-in-fact.

         IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney
to be executed as of this 4th day of September, 2002.

                                              /s/ Colleen Willhite
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                                              Signature


                                              Colleen Willhite
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                                              Print Name