EXHIBIT 24.2


                                  CERTIFICATION

         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
corporation, who has so authorized such persons to so act, to sign on such
officer's or director's behalf, one or more registration statements and annual
reports of the corporation for filing with the Securities and Exchange
Commission ("SEC"), and any and all amendments to said documents which said
attorney may deem necessary or desirable to enable the corporation to register
the offering of (i) serial preferred stock; (ii) common stock; (iii) debt
securities; and/or (iv) participation interests in employee benefit plans under
the federal securities laws, and to further enable the corporation to file such
reports as are necessary under Section 13 or 15(d) of the Securities Exchange
Act of 1934 and such other documents as are necessary to comply with all rules,
regulations or requirements of the SEC in respect thereto; and

         FURTHER RESOLVED, that any officer of the corporation is hereby
authorized to do and perform, or cause to be done or performed, any and all
things and to execute and deliver any and all agreements, certificates,
undertakings, documents or instruments necessary or appropriate in order to
carry out the purpose and intent of the foregoing resolutions.

         IN WITNESS WHEREOF, the undersigned has set his hand this 17th day of
September, 2001.


                                   /S/ DON H. LIU
                                   Don H. Liu