EXHIBIT 24

                            Power of Attorney


        The undersigned director of Paychex, Inc. does hereby constitute
and appoint B. Thomas Golisano and G. Thomas Clark, and each of them, his
true and lawful attorney-in-fact and agents, with full power of
substitution and resubstitution, for him and in his name, place and stead,
in any and all capacities, to execute the S-8 Registration Statement with
respect to the registration of not more than 65,000 shares of common
stock, and any amendments thereto, and to file the same with all exhibits
thereto and any other documents in connection therewith with the
Securities and Exchange Commission ("Commission") and to otherwise comply
with the Securities Act of 1933, and the rules and regulations and
requirements of the Commission in connection therewith, granting unto said
attorneys-in-fact and agents, and each of them individually, full power
and authority to do and perform each and every act and thing requisite and
necessary to be done in and about the premises, as fully to all intents
and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or either of them,
or their or his substitute or substitutes, may lawfully do or cause to be
done by virtue thereof.


Dated:  June 6, 1995                            /s/ Grant M. Inman
                                                ____________________________
                                                    Grant M. Inman
                               EXHIBIT 24

                            Power of Attorney


        The undersigned director of Paychex, Inc. does hereby constitute
and appoint B. Thomas Golisano and G. Thomas Clark, and each of them, his
true and lawful attorney-in-fact and agents, with full power of
substitution and resubstitution, for him and in his name, place and stead,
in any and all capacities, to execute the S-8 Registration Statement with
respect to the registration of not more than 65,000 shares of common
stock, and any amendments thereto, and to file the same with all exhibits
thereto and any other documents in connection therewith with the
Securities and Exchange Commission ("Commission") and to otherwise comply
with the Securities Act of 1933, and the rules and regulations and
requirements of the Commission in connection therewith, granting unto said
attorneys-in-fact and agents, and each of them individually, full power
and authority to do and perform each and every act and thing requisite and
necessary to be done in and about the premises, as fully to all intents
and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or either of them,
or their or his substitute or substitutes, may lawfully do or cause to be
done by virtue thereof.


Dated:  June 6, 1995                            /s/ Donald W. Brinckman
                                                ____________________________
                                                    Donald W. Brinckman
                               EXHIBIT 24

                            Power of Attorney


        The undersigned director of Paychex, Inc. does hereby constitute
and appoint B. Thomas Golisano and G. Thomas Clark, and each of them, his
true and lawful attorney-in-fact and agents, with full power of
substitution and resubstitution, for him and in his name, place and stead,
in any and all capacities, to execute the S-8 Registration Statement with
respect to the registration of not more than 65,000 shares of common
stock, and any amendments thereto, and to file the same with all exhibits
thereto and any other documents in connection therewith with the
Securities and Exchange Commission ("Commission") and to otherwise comply
with the Securities Act of 1933, and the rules and regulations and
requirements of the Commission in connection therewith, granting unto said
attorneys-in-fact and agents, and each of them individually, full power
and authority to do and perform each and every act and thing requisite and
necessary to be done in and about the premises, as fully to all intents
and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or either of them,
or their or his substitute or substitutes, may lawfully do or cause to be
done by virtue thereof.


Dated:  June 7, 1995                            /s/ J. Robert Sebo
                                                ____________________________
                                                    J. Robert Sebo
                               EXHIBIT 24

                            Power of Attorney


        The undersigned director of Paychex, Inc. does hereby constitute
and appoint B. Thomas Golisano and G. Thomas Clark, and each of them, his
true and lawful attorney-in-fact and agents, with full power of
substitution and resubstitution, for him and in his name, place and stead,
in any and all capacities, to execute the S-8 Registration Statement with
respect to the registration of not more than 65,000 shares of common
stock, and any amendments thereto, and to file the same with all exhibits
thereto and any other documents in connection therewith with the
Securities and Exchange Commission ("Commission") and to otherwise comply
with the Securities Act of 1933, and the rules and regulations and
requirements of the Commission in connection therewith, granting unto said
attorneys-in-fact and agents, and each of them individually, full power
and authority to do and perform each and every act and thing requisite and
necessary to be done in and about the premises, as fully to all intents
and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or either of them,
or their or his substitute or substitutes, may lawfully do or cause to be
done by virtue thereof.


Dated:  June 7, 1995                            /s/ Harry P. Messina, Jr.
                                                ____________________________
                                                    Harry P. Messina, Jr.
                               EXHIBIT 24

                            Power of Attorney


        The undersigned director of Paychex, Inc. does hereby constitute
and appoint B. Thomas Golisano and G. Thomas Clark, and each of them, his
true and lawful attorney-in-fact and agents, with full power of
substitution and resubstitution, for him and in his name, place and stead,
in any and all capacities, to execute the S-8 Registration Statement with
respect to the registration of not more than 65,000 shares of common
stock, and any amendments thereto, and to file the same with all exhibits
thereto and any other documents in connection therewith with the
Securities and Exchange Commission ("Commission") and to otherwise comply
with the Securities Act of 1933, and the rules and regulations and
requirements of the Commission in connection therewith, granting unto said
attorneys-in-fact and agents, and each of them individually, full power
and authority to do and perform each and every act and thing requisite and
necessary to be done in and about the premises, as fully to all intents
and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or either of them,
or their or his substitute or substitutes, may lawfully do or cause to be
done by virtue thereof.


Dated:  June 7, 1995                            /s/ Phillip Horsley
                                                ____________________________
                                                    Phillip Horsley