Trump Entertainment Resorts Funding 10-K 2007 FY Annual report

EXHIBIT 24

POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that the undersigned Director of Trump Entertainment Resorts, Inc., a Delaware corporation, which is about to file with the Securities and Exchange Commission under the provisions of the Securities Exchange Act of 1934 its Annual Report on Form 10-K for its fiscal year ended December 31, 2007, hereby constitutes and appoints Robert M. Pickus and John P. Burke as his/her true and lawful attorney-in-fact and agent to sign such Annual Report and to file such Annual Report and the exhibits thereto and any and all documents and amendments in connection therewith with the Securities and Exchange Commission and any national exchange or self regulatory agency and to do and perform any and all acts and things requisite and necessary to be done in connection with the foregoing as fully as he might or could do in person hereby ratifying and confirming all that said attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.

Dated: March 13, 2008

/s/ Donald J. Trump

Donald J. Trump

Chairman of the Board

/s/ Edward H. D’Alelio

Edward H. D’Alelio

Director

/s/ James J. Florio

James J. Florio

Director

/s/ Cezar M. Froelich

Cezar M. Froelich

Director

/s/ Morton E. Handel

Morton E. Handel

Director

/s/ Mark Juliano

Mark Juliano

Director

/s/ Michael A. Kramer

Michael A. Kramer

Director

/s/ Don M. Thomas

Don M. Thomas

Director

/s/ Ivanka M. Trump

Ivanka M. Trump

Director