POWER OF ATTORNEY

	KNOW ALL MEN BY THESE PRESENTS,
that the undersigned, in his capacity
as a director of REX Stores Corporation,
a Delaware corporation (the "Company"),
hereby constitutes and appoints Edward M.
Kress, his true and lawful attorney-in-fact
and agent, with full power of substitution
and resubstitution, for him and in his name,
place and stead, in any and all capacities:
(i) to sign all of the Company's Forms 3, 4
and 5 and other forms and reports required
under Section 16(a) of the Securities Exchange
Act of 1934 (the "Act") and the rules thereunder;
(ii) to file such forms and reports with the
Securities and Exchange Commission and any
stock exchange or similar authority; and
(iii) to 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 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, with full power
of substitution or revocation, hereby
ratifying and confirming all that such
attorney-in-fact or his substitute(s)
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
attorney-in-fact, in serving in such capacity
at the request of the undersigned, is not
assuming, nor is the Company assuming,
any of the undersigned's responsibilities
to comply with Section 16 of the Act.

     	This Power of Attorney shall remain
in full force and effect until the undersigned
s no longer required to file Forms 3, 4 and 5
or other forms or reports under Section 16(a)
of the Act 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 attorney-in-fact.

     	IN WITNESS WHEREOF, the undersigned
has executed this instrument on this 27th
day of May, 2004.

 /s/ DAVID S. HARRIS
David S. Harris