<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>3
<FILENAME>ex-24.txt
<TEXT>





Steven M. Paul
Lilly Corporate Center
Indianapolis, Indiana 46285





Securities and Exchange Commission
Washington, D.C. 20549


Authorization Regarding Reporting Forms


I hereby authorize and designate the following persons to sign and file
with the Commission on my behalf Forms 4 and 5 covering my transactions and
holdings in the common stock and other equity securities of Eli Lilly and
Company as required by Section 16 of the Securities Exchange Act of 1934
and the rules thereunder:


Alecia A. DeCoudreaux, Lilly Corporate Center, Indianapolis, Indiana

James B. Lootens, Lilly Corporate Center, Indianapolis, Indiana

Bronwen L. Mantlo, Lilly Corporate Center, Indianapolis, Indiana


This authorization and designation shall remain in effect until a written
revocation is signed by me and provided to the Commission.



                                Steven M. Paul

June 24, 2003



</TEXT>
</DOCUMENT>
