The material below is Open Game Content from a 3PP Source
Power Attack (Combat)
You can make exceptionally deadly melee attacks by sacrificing accuracy for strength.
Prerequisites: Str 13, base attack bonus +1.
Benefit: You can choose to take a –1 penalty on all melee attack rolls and combat maneuver checks to gain a +2 bonus on all melee damage rolls. This bonus to damage is increased by half (+50%) if you are making an attack with a two-handed weapon, a one handed weapon using two hands, or a primary natural weapon that adds 1-1/2 times your Strength modifier on damage rolls. This bonus to damage is halved (–50%) if you are making an attack with an off-hand weapon or secondary natural weapon. When your base attack bonus reaches +4, and every 4 points thereafter, the penalty increases by –1 and the bonus to damage increases by +2. You must choose to use this feat before making an attack roll, and its effects last until your next turn. The bonus damage does not apply to touch attacks or effects that do not deal hit point damage.
The material below is Open Game Content from the System Reference Document.
POWER ATTACK [Combat]
Prerequisite: Str 13.
Benefit: On your action, before making attack rolls for a round, you may choose to subtract a number from all melee attack rolls and add the same number to all melee damage rolls. This number may not exceed your base attack bonus. The penalty on attacks and bonus on damage apply until your next turn.
Special: If you attack with a two-handed weapon, or with a one-handed weapon wielded in two hands, instead add twice the number subtracted from your attack rolls. You can’t add the bonus from Power Attack to the damage dealt with a light weapon (except with unarmed strikes or natural weapon attacks), even though the penalty on attack rolls still applies. (Normally, you treat a double weapon as a one-handed weapon and a light weapon. If you choose to use a double weapon like a two-handed weapon, attacking with only one end of it in a round, you treat it as a two-handed weapon.)
A fighter may select Power Attack as one of his fighter bonus feats.