PLYMOUTH RUBBER COMPANY, INC.
                            LIMITED POWER OF ATTORNEY FOR
                           SECTION 16 REPORTING OBLIGATIONS




Know all by these presents, that the undersigned hereby makes,
constitutes and appoints each of Joseph J. Berns and Stephen E. Collins,
each acting individually, as the undersigned's true and lawful attorney-
in-fact, with full power and authority as hereinafter described on behalf
of and in the name, place and stead of the undersigned to:

(1) prepare, execute, acknowledge, deliver and file Forms 3, 4, and
5 (including any amendments thereto) with respect to the securities of
Plymouth Rubber Company, Inc., a Massachusetts corporation (the
"Company"), with the United States Securities and Exchange Commission,
any national securities exchanges and the Company, as considered
necessary or advisable under Section 16(a) of the Securities Exchange Act
of 1934 and the rules and regulations promulgated thereunder, as amended
from time to time (the "Exchange Act");

(2) seek or obtain, as the undersigned's representative and on the
undersigned's behalf, information on transactions in the Company's
securities from any third party, including brokers, employee benefit plan
administrators and trustees, and the undersigned hereby authorizes any
such person to release any such information to the undersigned and
approves and ratifies any such release of information; and

(3) perform any and all other acts which in the discretion of such
attorney-in-fact are necessary or desirable for and on behalf of the
undersigned in connection with the foregoing.
The undersigned acknowledges that:

(1) this Power of Attorney authorizes, but does not require, each
such attorney-in-fact to act in their discretion on information provided
to such attorney-in-fact without independent verification of such
information;

(2) any documents prepared and/or executed by either such attorney-
in-fact on behalf of the undersigned pursuant to this Power of Attorney
will be in such form and will contain such information and disclosure as
such attorney-in-fact, in his or her discretion, deems necessary or
desirable;

(3) neither the Company nor either of such attorneys-in-fact
assumes (i) any liability for the undersigned's responsibility to comply
with the requirement of the Exchange Act, (ii) any liability of the
undersigned for any failure to comply with such requirements, or (iii)
any obligation or liability of the undersigned for profit disgorgement
under Section 16(b) of the Exchange Act; and

(4) this Power of Attorney does not relieve the undersigned from
responsibility for compliance with the undersigned's obligations under
the Exchange Act, including without limitation the reporting requirements
under Section 16 of the Exchange Act.
The undersigned hereby gives and grants each of the foregoing
attorneys-in-fact full power and authority to do and perform all and
every act and thing whatsoever requisite, necessary or appropriate to be
done in and about the foregoing matters as fully to all intents and
purposes as the undersigned might or could do if present, hereby
ratifying all that each such attorney-in-fact of, for and on behalf of
the undersigned, shall lawfully do or cause to be done by virtue of this
Limited Power of Attorney.

This Power of Attorney shall remain in full force and effect until
revoked by the undersigned in a signed writing delivered to each such
attorney-in-fact.

IN WITNESS WHEREOF, the undersigned has caused this Power of
Attorney to be executed as of this 10th  day of December, 2002.

     /S/ Melvin L. Keating
     Signature

     Melvin L. Keating
     Print Name


STATE OF Massachusetts )
                       )
COUNTY OF Norfork      )

On this 10th day of  December, 2003 personally appeared before me,
and acknowledged that s/he executed the foregoing instrument for the
purposes therein contained.

IN WITNESS WHEREOF, I have hereunto set my hand and official seal.

/S/ Donald R. Andrejczyk

Notary Public

My Commission Expires: April 12, 2007