LIMITED POWER OF ATTORNEY FOR

SECTION 16 REPORTING OBLIGATIONS





 Know all by these presents, that the undersigned hereby makes,

constitutes and appoints each of Donald H. Walker and Donald A. Bodner, 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 Frisch's Restaurants, Inc., an Ohio 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 of 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 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 15th day of August, 2007.





/s/ Lindon C. Kelley

Signature





Lindon C. Kelley

Print Name



STATE OF OHIO )

    )

COUNTY OF HAMILTON )



 On this 15th day of August, 2007, Lindon C. Kelley,

personally appeared before me, and acknowledge 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/ Michael D. Flaig



Notary Public



My Commission Expires: 10/17/2011









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