SECURITIES AND EXCHANGE COMMISSION

                        Washington, D.C. 20549

                             Schedule 13G


              Under the Securities Exchange Act of 1934
                         (Amendment No. 4 )*


                           POE & BROWN, INC.
               _______________________________________
                           (Name of Issuer)


                             Common Stock
               _______________________________________
                    (Title of Class of Securities)


                              730444106
               _______________________________________
                            (CUSIP Number)


Check the following box if a fee is being paid with this statement
____.  (A fee is not required only if the filing person: (1) has a
previous statement on file reporting beneficial ownership of more
than five percent of the class of securities described in Item 1;
and (2) has filed no amendment subsequent thereto reporting
beneficial ownership of five percent or less of such class.)  (See
Rule 13d-7.)

*The remainder of this cover page shall be filled out for a
reporting person's initial filing on this form with respect to the
subject class of securities, and for any subsequent amendment
containing information which would alter the disclosures provided
in a prior cover page.

The information required in the remainder of this cover page shall
not be deemed to be "filed" for the purpose of Section 18 of the
Securities Exchange Act of 1934 ("Act") or otherwise subject to the
liabilities of that section of the Act but shall be subject to all
other provisions of the Act (however, see the Notes).

                   (Continued on following page(s))

                          Page 1 of 6 Pages

CUSIP NO. 730444106              13G       Page   2   of   6        


1   Name of Reporting Person
    S.S. or I.R.S. Identification No. of Above Person

    T. ROWE PRICE ASSOCIATES, INC.
    52-0556948

2   Check the Appropriate Box if a Member of a Group*

                                                        (a) ____
    NOT APPLICABLE                                      (b) ____

3   SEC Use Only

    ______________________________

4   Citizenship or Place of Organization

    MARYLAND

Number of       5  Sole Voting Power
    **                             
Shares             267,950

Beneficially    6  Shared Voting Power
    **
Owned By Each      -0-

Reporting       7  Sole Dispositive Power
    **
Person             1,485,950

With            8  Shared Dispositive Power

                   -0-

9   Aggregate Amount Beneficially Owned by Each Reporting Person
                                                        
    1,485,950

10  Check Box if the Aggregate Amount in Row (9) Excludes Certain
    Shares*

    NOT APPLICABLE

11  Percent of Class Represented by Amount in Row 9

    11.0%

12  Type of Reporting Person*

    IA

                 *SEE INSTRUCTION BEFORE FILLING OUT!
           **Any shares reported in Items 5 and 6 are also
                         reported in Item 7.
CUSIP NO. 730444106              13G       Page  3   of  6  Pages

1   Name of Reporting Person
    S.S. or I.R.S. Identification No. of Above Person

    T. Rowe Price Small-Cap Value Fund, Inc.
    52-1575325

2   Check the Appropriate Box if a Member of a Group*

                                                        (a) ____
    NOT APPLICABLE                                      (b) ____

3   SEC Use Only

    ______________________________

4   Citizenship or Place of Organization

    Maryland                      

Number of       5  Sole Voting Power
    **
Shares             875,000

Beneficially    6  Shared Voting Power
    **
Owned By Each      NONE

Reporting       7  Sole Dispositive Power
    **
Person             NONE

With            8  Shared Dispositive Power

                   NONE

9   Aggregate Amount Beneficially Owned by Each Reporting Person

    875,000

10  Check Box if the Aggregate Amount in Row (9) Excludes Certain
    Shares*

    NOT APPLICABLE

11  Percent of Class Represented by Amount in Row 9

    6.4%

12  Type of Reporting Person*

    IV
                 *SEE INSTRUCTION BEFORE FILLING OUT!
**The aggregate amount reported on this page is also included in
the aggregate amount reported by T. Rowe Price Associates, Inc. on
page 2 of this Schedule 13G.


SCHEDULE 13G
PAGE  4   OF  6 

Item 1(a)  Name of Issuer:

    Reference is made to page 1 of this Schedule 13G

Item 1(b)  Address of Issuer's Principal Executive Offices:

    220 South Ridgewood Avenue, Daytona Beach, Florida
    32114


Item 2(a)  Name of Person(s) Filing:

    (1)    T. Rowe Price Associates, Inc. ("Price Associates")

    (2)    T. Rowe Price Small-Cap Value Fund, Inc. 

  X        Attached as Exhibit A is a copy of an agreement between
           the Persons Filing (as specified hereinabove) that this
           Schedule 13G is being filed on behalf of each of them.

Item 2(b)  Address of Principal Business Office:

    100 E. Pratt Street, Baltimore, Maryland 21202

Item 2(c)  Citizenship or Place of Organization:

    (1)    Maryland

    (2)    Maryland

Item 2(d)  Title of Class of Securities:

    Reference is made to page 1 of this Schedule 13G

Item 2(e)  CUSIP Number: 730444106


Item 3     The person filing this Schedule 13G is an:

  X        Investment Adviser registered under Section 203 of the
           Investment Advisers Act of 1940

  X        Investment Company registered under Section 8 of the
           Investment Company Act of 1940


Item 4     Reference is made to Items 5-11 on page 2 of this
           Schedule 13G.

SCHEDULE 13G
PAGE   5   OF   6  

Item 5  Ownership of Five Percent or Less of a Class.

  X     Not Applicable.
  
_____   This statement is being filed to report the fact that, as
        of the date of this report, the reporting person(s) has
        (have) ceased to be the beneficial owner of more than five
        percent of the class of securities.

Item 6  Ownership of More than Five Percent on Behalf of Another
        Person

    (1) Price Associates does not serve as custodian of the
        assets of any of its clients; accordingly, in each
        instance only the client or the client's custodian or
        trustee bank has the right to receive dividends paid
        with respect to, and proceeds from the sale of, such
        securities.

        The ultimate power to direct the receipt of dividends
        paid with respect to, and the proceeds from the sale
        of, such securities, is vested in the individual and
        institutional clients which Price Associates serves as
        investment adviser.  Any and all discretionary
        authority which has been delegated to Price Associates
        may be revoked in whole or in part at any time.

        Except as may be indicated if this is a joint filing
        with one of the registered investment companies
        sponsored by Price Associates which it also serves as
        investment adviser ("T. Rowe Price Funds"), not more
        than 5% of the class of such securities is owned by any
        one client subject to the investment advice of Price
        Associates.

    (2) With respect to securities owned by any one of the T.
        Rowe Price Funds, only State Street Bank and Trust
        Company, as custodian for each of such Funds, has the
        right to receive dividends paid with respect to, and
        proceeds from the sale of, such securities.  No other
        person is known to have such right, except that the
        shareholders of each such Fund participate
        proportionately in any dividends and distributions so
        paid.

Item 7  Identification and Classification of the Subsidiary Which
        Acquired the Security Being Reported on By the Parent
        Holding Company.

        Not Applicable.

Item 8  Identification and Classification of Members of the Group.

        Not Applicable.
        

SCHEDULE 13G
PAGE  6  OF  6 

Item 9    Notice of Dissolution of Group.

        Not Applicable.

Item 10   Certification.

    By signing below I (we) certify that, to the best of my
    (our) knowledge and belief, the securities referred to
    above were acquired in the ordinary course of business
    and were not acquired for the purpose of and do not have
    the effect of changing or influencing the control of the
    issuer of such securities and were not acquired in
    connection with or as a participant in any transaction
    having such purpose or effect.  T. Rowe Price Associates,
    Inc. hereby declares and affirms that the filing of
    Schedule 13G shall not be construed as an admission that
    Price Associates is the beneficial owner of the
    securities referred to, which beneficial ownership is
    expressly denied.

                              Signature.

    After reasonable inquiry and to the best of my (our)
    knowledge and belief, I (we) certify that the information
    set forth in this statement is true, complete and
    correct.


Dated:  February 12, 1999           Dated: February 12, 1999


T. ROWE PRICE SMALL-CAP             T. ROWE PRICE ASSOCIATES, INC.
   VALUE FUND, INC.



By: /s/ Carmen F. Deyesu            By: /s/ Henry H. Hopkins
    Carmen F. Deyesu,                   Henry H. Hopkins,
    Treasurer                           Managing Director


Note:     This Schedule 13G, including all exhibits, must be filed
          with the Securities and Exchange Commission, and a copy
          hereof must be sent to the issuer by registered or
          certified mail and to the principal national securities
          exchange on which the security is listed not later than
          February 14th following the calendar year covered by the
          statement or within the time specified in Rule 13d-1(b)(2), 
          if applicable.

12/31/1998


      EXHIBIT A


                              AGREEMENT

                     JOINT FILING OF SCHEDULE 13G


    T. Rowe Price Associates, Inc. (an investment adviser
registered under the Investment Advisers Act of 1940) and T. Rowe
Price Small-Cap Value Fund, Inc., a Maryland corporation, hereby
agree to file jointly the statement on Schedule 13G to which this
Agreement is attached, and any amendments thereto which may be
deemed necessary, pursuant to Regulation 13D-G under the Securities
Exchange Act of 1934.

    It is understood and agreed that each of the parties hereto
is responsible for the timely filing of such statement and any
amendments thereto, and for the completeness and accuracy of the
information concerning such party contained therein, but such party
is not responsible for the completeness or accuracy of information
concerning the other party unless such party knows or has reason to
believe that such information is inaccurate.

    It is understood and agreed that a copy of this Agreement
shall be attached as an exhibit to the statement on Schedule 13G,
and any amendments hereto, filed on behalf of each of the parties
hereto.


Dated:  February 12, 1999           Dated: February 12, 1999


T. ROWE PRICE SMALL-CAP             T. ROWE PRICE ASSOCIATES, INC.
   VALUE FUND, INC.



By: /s/ Carmen F. Deyesu            By: /s/ Henry H. Hopkins
    Carmen F. Deyesu,                   Henry H. Hopkins,
    Treasurer                           Managing Director