Exhibit 5



                                                                  June 23, 2000


IKON Office Solutions, Inc.
P.O. Box 834
Valley Forge, PA  19482

Ladies and Gentlemen:

         I have acted as counsel to IKON  Office  Solutions,  Inc.  ("IKON")  in
connection  with  the  filing  of a  Registration  Statement  on Form  S-8  (the
"Registration  Statement")  to register  under the  Securities  Act of 1933,  as
amended,  an additional  123,420  shares of its Common Stock (the  "Shares") for
offering  pursuant  to the 1993 Stock  Option  Plan for  Non-Employee  Directors
("Plan") from time to time to certain non-employee directors of IKON. The Shares
may be  presently  authorized  but  unissued  shares or shares  held as treasury
shares at the time of their delivery.

         In rendering my opinion, I have reviewed such certificates,  documents,
corporate  records  and other  instruments  as in my judgment  is  necessary  or
appropriate to enable me to render the opinions  expressed below. In giving this
opinion,  I am assuming the  authenticity of all instruments  presented to me as
originals,  the conformity with the originals of all instruments presented to me
as copies and the genuineness of all signatures.

         Based upon the  foregoing,  I am of the opinion  that the Shares,  when
issued in accordance with the terms of the Plan,  will be legally issued,  fully
paid and non-assessable.

         I hereby  consent  to the  filing of this  opinion  as Exhibit 5 to the
Registration Statement.

                                                     Very truly yours,



                                                     /s/ DON H. LIU