POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or
Director of MONY Life Insurance Company of America (the "Company"), a stock life
insurance company, hereby constitutes and appoints Richard V. Silver, Barbara
Goodstein, Stuart L. Faust, Anne M. Katcher, Karen Field Hazin, Naomi J.
Weinstein, Mildred Oliver, Edward Marron, Kathleen De Celie, Dodie Kent, William
J. Evers, and each of them (with full power to each of them to act alone), his
or her true and lawful attorney-in-fact and agent, with full power of
substitution to each, for him or her and on his or her behalf and in his or her
name, place and stead, to execute and file any and all reports (and amendments
thereto) by the Company under the Securities Exchange Act of 1934 (including but
not limited to any reports on Forms 10-K, 10-Q or 8-K) and any and all
registration statements (and amendments thereto) by the Company or its separate
accounts relating to annuity contracts and life insurance policies under the
Securities Act of 1933 and/or the Investment Company Act of 1940, including but
not limited to the "Registration Statements," as defined below, with all
exhibits and all instruments necessary or appropriate in connection therewith,
each of said attorneys-in-fact and agents and his, her or their substitutes
being empowered to act with or without the others, and to have full power and
authority to do or cause to be done in the name and on behalf of the undersigned
each and every act and thing requisite and necessary or appropriate with respect
thereto to be done in and about the premises in order to effectuate the same, as
fully to all intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, may do or cause to be done by virtue hereof.

         The "Registration Statements" covered by the Power of Attorney are
defined to include the registration statements listed below:

                   MONY America Variable Account A (811-05166)
                   -------------------------------------------
                                   333-72632
                                   333-92066
                                   333-91776
                                   333-59717
                                   033-20453
                                   033-14362
                                   033-20696

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                                   333-104162
                                    333-72596
                                    333-06071
                                    333-72578
                                    333-56969
                                    333-64417
                                    033-82570
                                    002-95990



                   MONY America Variable Account S (811-05100)
                   -------------------------------------------
                                    033-13183

                     MONY Life Insurance Company of America
                     --------------------------------------
                                   333-105089

                     MONY Life Insurance Company of America
                     --------------------------------------
                   Form S-1 registration statement to be filed
                      in approximately March or April 2006
   to register interests under certain market value adjusted annuity contracts

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                   Form N-6 registration statement to be filed
                       in approximately April or May 2006
                    for a new Incentive Life Legacy Contract

         IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand
this 3rd day of April, 2006.

                                              /s/ Henri de Castries
                                              ----------------------------------
                                               Henri de Castries





                                     - 2 -




                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or
Director of MONY Life Insurance Company of America (the "Company"), a stock life
insurance company, hereby constitutes and appoints Richard V. Silver, Barbara
Goodstein, Stuart L. Faust, Anne M. Katcher, Karen Field Hazin, Naomi J.
Weinstein, Mildred Oliver, Edward Marron, Kathleen De Celie, Dodie Kent, William
J. Evers, and each of them (with full power to each of them to act alone), his
or her true and lawful attorney-in-fact and agent, with full power of
substitution to each, for him or her and on his or her behalf and in his or her
name, place and stead, to execute and file any and all reports (and amendments
thereto) by the Company under the Securities Exchange Act of 1934 (including but
not limited to any reports on Forms 10-K, 10-Q or 8-K) and any and all
registration statements (and amendments thereto) by the Company or its separate
accounts relating to annuity contracts and life insurance policies under the
Securities Act of 1933 and/or the Investment Company Act of 1940, including but
not limited to the "Registration Statements," as defined below, with all
exhibits and all instruments necessary or appropriate in connection therewith,
each of said attorneys-in-fact and agents and his, her or their substitutes
being empowered to act with or without the others, and to have full power and
authority to do or cause to be done in the name and on behalf of the undersigned
each and every act and thing requisite and necessary or appropriate with respect
thereto to be done in and about the premises in order to effectuate the same, as
fully to all intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, may do or cause to be done by virtue hereof.

         The "Registration Statements" covered by the Power of Attorney are
defined to include the registration statements listed below:

                   MONY America Variable Account A (811-05166)
                   -------------------------------------------
                                   333-72632
                                   333-92066
                                   333-91776
                                   333-59717
                                   033-20453
                                   033-14362
                                   033-20696

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                                   333-104162
                                   333-72596
                                   333-06071
                                   333-72578
                                   333-56969
                                   333-64417
                                   033-82570
                                   002-95990




                   MONY America Variable Account S (811-05100)
                   -------------------------------------------
                                    033-13183

                     MONY Life Insurance Company of America
                     --------------------------------------
                                   333-105089

                     MONY Life Insurance Company of America
                     --------------------------------------
                   Form S-1 registration statement to be filed
                      in approximately March or April 2006
   to register interests under certain market value adjusted annuity contracts

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                   Form N-6 registration statement to be filed
                       in approximately April or May 2006
                    for a new Incentive Life Legacy Contract

         IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand
this 3rd day of April, 2006.

                                                  /s/ Denis Duverne
                                                  ------------------------------
                                                  Denis Duverne



                                     - 2 -




                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or
Director of MONY Life Insurance Company of America (the "Company"), a stock life
insurance company, hereby constitutes and appoints Richard V. Silver, Barbara
Goodstein, Stuart L. Faust, Anne M. Katcher, Karen Field Hazin, Naomi J.
Weinstein, Mildred Oliver, Edward Marron, Kathleen De Celie, Dodie Kent, William
J. Evers, and each of them (with full power to each of them to act alone), his
or her true and lawful attorney-in-fact and agent, with full power of
substitution to each, for him or her and on his or her behalf and in his or her
name, place and stead, to execute and file any and all reports (and amendments
thereto) by the Company under the Securities Exchange Act of 1934 (including but
not limited to any reports on Forms 10-K, 10-Q or 8-K) and any and all
registration statements (and amendments thereto) by the Company or its separate
accounts relating to annuity contracts and life insurance policies under the
Securities Act of 1933 and/or the Investment Company Act of 1940, including but
not limited to the "Registration Statements," as defined below, with all
exhibits and all instruments necessary or appropriate in connection therewith,
each of said attorneys-in-fact and agents and his, her or their substitutes
being empowered to act with or without the others, and to have full power and
authority to do or cause to be done in the name and on behalf of the undersigned
each and every act and thing requisite and necessary or appropriate with respect
thereto to be done in and about the premises in order to effectuate the same, as
fully to all intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, may do or cause to be done by virtue hereof.

         The "Registration Statements" covered by the Power of Attorney are
defined to include the registration statements listed below:

                   MONY America Variable Account A (811-05166)
                   -------------------------------------------
                                    333-72632
                                    333-92066
                                    333-91776
                                    333-59717
                                    033-20453
                                    033-14362
                                    033-20696

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                                    333-104162
                                    333-72596
                                    333-06071
                                    333-72578
                                    333-56969
                                    333-64417
                                    033-82570
                                    002-95990




                   MONY America Variable Account S (811-05100)
                   -------------------------------------------
                                    033-13183

                     MONY Life Insurance Company of America
                     --------------------------------------
                                   333-105089

                     MONY Life Insurance Company of America
                     --------------------------------------
                   Form S-1 registration statement to be filed
                      in approximately March or April 2006
   to register interests under certain market value adjusted annuity contracts

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                   Form N-6 registration statement to be filed
                       in approximately April or May 2006
                    for a new Incentive Life Legacy Contract

         IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand
this 3rd day of April, 2006.

                                                 /s/ Mary R. (Nina) Henderson
                                                 -------------------------------
                                                 Mary R. (Nina) Henderson



                                     - 2 -




                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or
Director of MONY Life Insurance Company of America (the "Company"), a stock life
insurance company, hereby constitutes and appoints Richard V. Silver, Barbara
Goodstein, Stuart L. Faust, Anne M. Katcher, Karen Field Hazin, Naomi J.
Weinstein, Mildred Oliver, Edward Marron, Kathleen De Celie, Dodie Kent, William
J. Evers, and each of them (with full power to each of them to act alone), his
or her true and lawful attorney-in-fact and agent, with full power of
substitution to each, for him or her and on his or her behalf and in his or her
name, place and stead, to execute and file any and all reports (and amendments
thereto) by the Company under the Securities Exchange Act of 1934 (including but
not limited to any reports on Forms 10-K, 10-Q or 8-K) and any and all
registration statements (and amendments thereto) by the Company or its separate
accounts relating to annuity contracts and life insurance policies under the
Securities Act of 1933 and/or the Investment Company Act of 1940, including but
not limited to the "Registration Statements," as defined below, with all
exhibits and all instruments necessary or appropriate in connection therewith,
each of said attorneys-in-fact and agents and his, her or their substitutes
being empowered to act with or without the others, and to have full power and
authority to do or cause to be done in the name and on behalf of the undersigned
each and every act and thing requisite and necessary or appropriate with respect
thereto to be done in and about the premises in order to effectuate the same, as
fully to all intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, may do or cause to be done by virtue hereof.

         The "Registration Statements" covered by the Power of Attorney are
defined to include the registration statements listed below:

                   MONY America Variable Account A (811-05166)
                   -------------------------------------------
                                   333-72632
                                   333-92066
                                   333-91776
                                   333-59717
                                   033-20453
                                   033-14362
                                   033-20696

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                                   333-104162
                                   333-72596
                                   333-06071
                                   333-72578
                                   333-56969
                                   333-64417
                                   033-82570
                                   002-95990





                   MONY America Variable Account S (811-05100)
                   -------------------------------------------
                                    033-13183

                     MONY Life Insurance Company of America
                     --------------------------------------
                                   333-105089

                     MONY Life Insurance Company of America
                     --------------------------------------
                   Form S-1 registration statement to be filed
                      in approximately March or April 2006
   to register interests under certain market value adjusted annuity contracts

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                   Form N-6 registration statement to be filed
                       in approximately April or May 2006
                    for a new Incentive Life Legacy Contract

         IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand
this 3rd day of April, 2006.

                                                /s/ James F. Higgins
                                                --------------------------------
                                                James F. Higgins



                                     - 2 -





                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or
Director of MONY Life Insurance Company of America (the "Company"), a stock life
insurance company, hereby constitutes and appoints Richard V. Silver, Barbara
Goodstein, Stuart L. Faust, Anne M. Katcher, Karen Field Hazin, Naomi J.
Weinstein, Mildred Oliver, Edward Marron, Kathleen De Celie, Dodie Kent, William
J. Evers, and each of them (with full power to each of them to act alone), his
or her true and lawful attorney-in-fact and agent, with full power of
substitution to each, for him or her and on his or her behalf and in his or her
name, place and stead, to execute and file any and all reports (and amendments
thereto) by the Company under the Securities Exchange Act of 1934 (including but
not limited to any reports on Forms 10-K, 10-Q or 8-K) and any and all
registration statements (and amendments thereto) by the Company or its separate
accounts relating to annuity contracts and life insurance policies under the
Securities Act of 1933 and/or the Investment Company Act of 1940, including but
not limited to the "Registration Statements," as defined below, with all
exhibits and all instruments necessary or appropriate in connection therewith,
each of said attorneys-in-fact and agents and his, her or their substitutes
being empowered to act with or without the others, and to have full power and
authority to do or cause to be done in the name and on behalf of the undersigned
each and every act and thing requisite and necessary or appropriate with respect
thereto to be done in and about the premises in order to effectuate the same, as
fully to all intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, may do or cause to be done by virtue hereof.

         The "Registration Statements" covered by the Power of Attorney are
defined to include the registration statements listed below:

                   MONY America Variable Account A (811-05166)
                   -------------------------------------------
                                   333-72632
                                   333-92066
                                   333-91776
                                   333-59717
                                   033-20453
                                   033-14362
                                   033-20696

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                                   333-104162
                                   333-72596
                                   333-06071
                                   333-72578
                                   333-56969
                                   333-64417
                                   033-82570
                                   002-95990




                   MONY America Variable Account S (811-05100)
                   -------------------------------------------
                                    033-13183

                     MONY Life Insurance Company of America
                     --------------------------------------
                                   333-105089

                     MONY Life Insurance Company of America
                     --------------------------------------
                   Form S-1 registration statement to be filed
                      in approximately March or April 2006
   to register interests under certain market value adjusted annuity contracts

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                   Form N-6 registration statement to be filed
                       in approximately April or May 2006
                    for a new Incentive Life Legacy Contract

         IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand
this 30th day of March, 2006.

                                            /s/ W. Edwin Jarmain
                                            ------------------------------------
                                            W. Edwin Jarmain



                                      - 2 -




                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or
Director of MONY Life Insurance Company of America (the "Company"), a stock life
insurance company, hereby constitutes and appoints Richard V. Silver, Barbara
Goodstein, Stuart L. Faust, Anne M. Katcher, Karen Field Hazin, Naomi J.
Weinstein, Mildred Oliver, Edward Marron, Kathleen De Celie, Dodie Kent, William
J. Evers, and each of them (with full power to each of them to act alone), his
or her true and lawful attorney-in-fact and agent, with full power of
substitution to each, for him or her and on his or her behalf and in his or her
name, place and stead, to execute and file any and all reports (and amendments
thereto) by the Company under the Securities Exchange Act of 1934 (including but
not limited to any reports on Forms 10-K, 10-Q or 8-K) and any and all
registration statements (and amendments thereto) by the Company or its separate
accounts relating to annuity contracts and life insurance policies under the
Securities Act of 1933 and/or the Investment Company Act of 1940, including but
not limited to the "Registration Statements," as defined below, with all
exhibits and all instruments necessary or appropriate in connection therewith,
each of said attorneys-in-fact and agents and his, her or their substitutes
being empowered to act with or without the others, and to have full power and
authority to do or cause to be done in the name and on behalf of the undersigned
each and every act and thing requisite and necessary or appropriate with respect
thereto to be done in and about the premises in order to effectuate the same, as
fully to all intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, may do or cause to be done by virtue hereof.

         The "Registration Statements" covered by the Power of Attorney are
defined to include the registration statements listed below:

                   MONY America Variable Account A (811-05166)
                   -------------------------------------------
                                   333-72632
                                   333-92066
                                   333-91776
                                   333-59717
                                   033-20453
                                   033-14362
                                   033-20696

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                                   333-104162
                                   333-72596
                                   333-06071
                                   333-72578
                                   333-56969
                                   333-64417
                                   033-82570
                                   002-95990





                   MONY America Variable Account S (811-05100)
                   -------------------------------------------
                                    033-13183

                     MONY Life Insurance Company of America
                     --------------------------------------
                                   333-105089

                     MONY Life Insurance Company of America
                     --------------------------------------
                   Form S-1 registration statement to be filed
                      in approximately March or April 2006
   to register interests under certain market value adjusted annuity contracts

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                   Form N-6 registration statement to be filed
                       in approximately April or May 2006
                    for a new Incentive Life Legacy Contract

         IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand
this 3rd day of April, 2006.

                                                /s/ Christina Johnson
                                                --------------------------------
                                                Christina Johnson



                                      - 2 -




                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or
Director of MONY Life Insurance Company of America (the "Company"), a stock life
insurance company, hereby constitutes and appoints Richard V. Silver, Barbara
Goodstein, Stuart L. Faust, Anne M. Katcher, Karen Field Hazin, Naomi J.
Weinstein, Mildred Oliver, Edward Marron, Kathleen De Celie, Dodie Kent, William
J. Evers, and each of them (with full power to each of them to act alone), his
or her true and lawful attorney-in-fact and agent, with full power of
substitution to each, for him or her and on his or her behalf and in his or her
name, place and stead, to execute and file any and all reports (and amendments
thereto) by the Company under the Securities Exchange Act of 1934 (including but
not limited to any reports on Forms 10-K, 10-Q or 8-K) and any and all
registration statements (and amendments thereto) by the Company or its separate
accounts relating to annuity contracts and life insurance policies under the
Securities Act of 1933 and/or the Investment Company Act of 1940, including but
not limited to the "Registration Statements," as defined below, with all
exhibits and all instruments necessary or appropriate in connection therewith,
each of said attorneys-in-fact and agents and his, her or their substitutes
being empowered to act with or without the others, and to have full power and
authority to do or cause to be done in the name and on behalf of the undersigned
each and every act and thing requisite and necessary or appropriate with respect
thereto to be done in and about the premises in order to effectuate the same, as
fully to all intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, may do or cause to be done by virtue hereof.

         The "Registration Statements" covered by the Power of Attorney are
defined to include the registration statements listed below:

                   MONY America Variable Account A (811-05166)
                   -------------------------------------------
                                   333-72632
                                   333-92066
                                   333-91776
                                   333-59717
                                   033-20453
                                   033-14362
                                   033-20696

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                                   333-104162
                                   333-72596
                                   333-06071
                                   333-72578
                                   333-56969
                                   333-64417
                                   033-82570
                                   002-95990




                   MONY America Variable Account S (811-05100)
                   -------------------------------------------
                                    033-13183

                     MONY Life Insurance Company of America
                     --------------------------------------
                                   333-105089

                     MONY Life Insurance Company of America
                   Form S-1 registration statement to be filed
                      in approximately March or April 2006
   to register interests under certain market value adjusted annuity contracts

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                   Form N-6 registration statement to be filed
                       in approximately April or May 2006
                    for a new Incentive Life Legacy Contract

         IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand
this 3rd day of April, 2006.

                                             /s/ Scott D. Miller
                                             -----------------------------------
                                             Scott D. Miller



                                      - 2 -




                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or
Director of MONY Life Insurance Company of America (the "Company"), a stock life
insurance company, hereby constitutes and appoints Richard V. Silver, Barbara
Goodstein, Stuart L. Faust, Anne M. Katcher, Karen Field Hazin, Naomi J.
Weinstein, Mildred Oliver, Edward Marron, Kathleen De Celie, Dodie Kent, William
J. Evers, and each of them (with full power to each of them to act alone), his
or her true and lawful attorney-in-fact and agent, with full power of
substitution to each, for him or her and on his or her behalf and in his or her
name, place and stead, to execute and file any and all reports (and amendments
thereto) by the Company under the Securities Exchange Act of 1934 (including but
not limited to any reports on Forms 10-K, 10-Q or 8-K) and any and all
registration statements (and amendments thereto) by the Company or its separate
accounts relating to annuity contracts and life insurance policies under the
Securities Act of 1933 and/or the Investment Company Act of 1940, including but
not limited to the "Registration Statements," as defined below, with all
exhibits and all instruments necessary or appropriate in connection therewith,
each of said attorneys-in-fact and agents and his, her or their substitutes
being empowered to act with or without the others, and to have full power and
authority to do or cause to be done in the name and on behalf of the undersigned
each and every act and thing requisite and necessary or appropriate with respect
thereto to be done in and about the premises in order to effectuate the same, as
fully to all intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, may do or cause to be done by virtue hereof.

         The "Registration Statements" covered by the Power of Attorney are
defined to include the registration statements listed below:

                   MONY America Variable Account A (811-05166)
                   -------------------------------------------
                                   333-72632
                                   333-92066
                                   333-91776
                                   333-59717
                                   033-20453
                                   033-14362
                                   033-20696

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                                   333-104162
                                   333-72596
                                   333-06071
                                   333-72578
                                   333-56969
                                   333-64417
                                   033-82570
                                   002-95990




                   MONY America Variable Account S (811-05100)
                   -------------------------------------------
                                    033-13183

                     MONY Life Insurance Company of America
                     --------------------------------------
                                   333-105089

                     MONY Life Insurance Company of America
                     --------------------------------------
                   Form S-1 registration statement to be filed
                      in approximately March or April 2006
   to register interests under certain market value adjusted annuity contracts

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                   Form N-6 registration statement to be filed
                       in approximately April or May 2006
                    for a new Incentive Life Legacy Contract

         IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand
this 3rd day of April, 2006.

                                               /s/ Joseph H. Moglia
                                               ---------------------------------
                                               Joseph H. Moglia



                                      - 2 -




                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or
Director of MONY Life Insurance Company of America (the "Company"), a stock life
insurance company, hereby constitutes and appoints Richard V. Silver, Barbara
Goodstein, Stuart L. Faust, Anne M. Katcher, Karen Field Hazin, Naomi J.
Weinstein, Mildred Oliver, Edward Marron, Kathleen De Celie, Dodie Kent, William
J. Evers, and each of them (with full power to each of them to act alone), his
or her true and lawful attorney-in-fact and agent, with full power of
substitution to each, for him or her and on his or her behalf and in his or her
name, place and stead, to execute and file any and all reports (and amendments
thereto) by the Company under the Securities Exchange Act of 1934 (including but
not limited to any reports on Forms 10-K, 10-Q or 8-K) and any and all
registration statements (and amendments thereto) by the Company or its separate
accounts relating to annuity contracts and life insurance policies under the
Securities Act of 1933 and/or the Investment Company Act of 1940, including but
not limited to the "Registration Statements," as defined below, with all
exhibits and all instruments necessary or appropriate in connection therewith,
each of said attorneys-in-fact and agents and his, her or their substitutes
being empowered to act with or without the others, and to have full power and
authority to do or cause to be done in the name and on behalf of the undersigned
each and every act and thing requisite and necessary or appropriate with respect
thereto to be done in and about the premises in order to effectuate the same, as
fully to all intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, may do or cause to be done by virtue hereof.

         The "Registration Statements" covered by the Power of Attorney are
defined to include the registration statements listed below:

                   MONY America Variable Account A (811-05166)
                   -------------------------------------------
                                   333-72632
                                   333-92066
                                   333-91776
                                   333-59717
                                   033-20453
                                   033-14362
                                   033-20696

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                                   333-104162
                                   333-72596
                                   333-06071
                                   333-72578
                                   333-56969
                                   333-64417
                                   033-82570
                                   002-95990




                   MONY America Variable Account S (811-05100)
                   -------------------------------------------
                                    033-13183

                     MONY Life Insurance Company of America
                     --------------------------------------
                                   333-105089

                     MONY Life Insurance Company of America
                     --------------------------------------
                   Form S-1 registration statement to be filed
                      in approximately March or April 2006
   to register interests under certain market value adjusted annuity contracts

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                   Form N-6 registration statement to be filed
                       in approximately April or May 2006
                    for a new Incentive Life Legacy Contract

         IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand
this 3rd day of April, 2006.

                                               /s/ Peter J. Tobin
                                               ---------------------------------
                                               Peter J. Tobin



                                      - 2 -




                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or
Director of MONY Life Insurance Company of America (the "Company"), a stock life
insurance company, hereby constitutes and appoints Richard V. Silver, Barbara
Goodstein, Stuart L. Faust, Anne M. Katcher, Karen Field Hazin, Naomi J.
Weinstein, Mildred Oliver, Edward Marron, Kathleen De Celie, Dodie Kent, William
J. Evers, and each of them (with full power to each of them to act alone), his
or her true and lawful attorney-in-fact and agent, with full power of
substitution to each, for him or her and on his or her behalf and in his or her
name, place and stead, to execute and file any and all reports (and amendments
thereto) by the Company under the Securities Exchange Act of 1934 (including but
not limited to any reports on Forms 10-K, 10-Q or 8-K) and any and all
registration statements (and amendments thereto) by the Company or its separate
accounts relating to annuity contracts and life insurance policies under the
Securities Act of 1933 and/or the Investment Company Act of 1940, including but
not limited to the "Registration Statements," as defined below, with all
exhibits and all instruments necessary or appropriate in connection therewith,
each of said attorneys-in-fact and agents and his, her or their substitutes
being empowered to act with or without the others, and to have full power and
authority to do or cause to be done in the name and on behalf of the undersigned
each and every act and thing requisite and necessary or appropriate with respect
thereto to be done in and about the premises in order to effectuate the same, as
fully to all intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, may do or cause to be done by virtue hereof.

         The "Registration Statements" covered by the Power of Attorney are
defined to include the registration statements listed below:

                   MONY America Variable Account A (811-05166)
                   -------------------------------------------
                                   333-72632
                                   333-92066
                                   333-91776
                                   333-59717
                                   033-20453
                                   033-14362
                                   033-20696

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                                   333-104162
                                   333-72596
                                   333-06071
                                   333-72578
                                   333-56969
                                   333-64417
                                   033-82570
                                   002-95990





                   MONY America Variable Account S (811-05100)
                   -------------------------------------------
                                    033-13183

                     MONY Life Insurance Company of America
                     --------------------------------------
                                   333-105089

                     MONY Life Insurance Company of America
                     --------------------------------------
                   Form S-1 registration statement to be filed
                      in approximately March or April 2006
   to register interests under certain market value adjusted annuity contracts

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                   Form N-6 registration statement to be filed
                       in approximately April or May 2006
                    for a new Incentive Life Legacy Contract

         IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand
this 3rd day of April, 2006.

                                               /s/ Stanley B. Tulin
                                               ---------------------------------
                                               Stanley B. Tulin


                                      - 2 -



                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or
Director of MONY Life Insurance Company of America (the "Company"), a stock life
insurance company, hereby constitutes and appoints Richard V. Silver, Stuart L.
Faust, Karen Field Hazin, Edward Marron, Kathleen De Celie, Dodie Kent, William
J. Evers, and each of them (with full power to each of them to act alone), his
or her true and lawful attorney-in-fact and agent, with full power of
substitution to each, for him or her and on his or her behalf and in his or her
name, place and stead, to execute and file any and all registration statements
(and amendments thereto) by the Company or its separate accounts relating to
annuity contracts and life insurance policies under the Securities Act of 1933
and/or the Investment Company Act of 1940, including but not limited to the
"Registration Statements," as defined below, with all exhibits and all
instruments necessary or appropriate in connection therewith, each of said
attorneys-in-fact and agents and his, her or their substitutes being empowered
to act with or without the others, and to have full power and authority to do or
cause to be done in the name and on behalf of the undersigned each and every act
and thing requisite and necessary or appropriate with respect thereto to be done
in and about the premises in order to effectuate the same, as fully to all
intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, or any of
them, may do or cause to be done by virtue hereof.

         The "Registration Statements" covered by the Power of Attorney are
defined to include the registration statements listed below:

                   MONY America Variable Account A (811-05166)
                   -------------------------------------------
                                   333-72632
                                   333-92066
                                   333-91776
                                   333-59717
                                   033-20453
                                   033-14362
                                   033-20696

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                                   333-104162
                                   333-72596
                                   333-06071
                                   333-72578
                                   333-56969
                                   333-64417
                                   033-82570
                                   002-95990



                   MONY America Variable Account S (811-05100)
                   -------------------------------------------
                                    033-13183

                     MONY Life Insurance Company of America
                     --------------------------------------
                                   333-105089

                     MONY Life Insurance Company of America
                     --------------------------------------
                   Form S-1 registration statement to be filed
                      in approximately March or April 2006
   to register interests under certain market value adjusted annuity contracts

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                   Form N-6 registration statement to be filed
                       in approximately April or May 2006
                    for a new Incentive Life Legacy Contract

         IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand
this 3rd day of April, 2006.

                                        /s/ Alvin H. Fenichel
                                        ----------------------------------------
                                        Alvin H. Fenichel, Senior Vice President
                                        and Controller



                                     - 2 -



                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or
Director of MONY Life Insurance Company of America (the "Company"), a stock life
insurance company, hereby constitutes and appoints Richard V. Silver, Stuart L.
Faust, Karen Field Hazin, Edward Marron, Kathleen De Celie, Dodie Kent, William
J. Evers, and each of them (with full power to each of them to act alone), his
or her true and lawful attorney-in-fact and agent, with full power of
substitution to each, for him or her and on his or her behalf and in his or her
name, place and stead, to execute and file any and all registration statements
(and amendments thereto) by the Company or its separate accounts relating to
annuity contracts and life insurance policies under the Securities Act of 1933
and/or the Investment Company Act of 1940, including but not limited to the
"Registration Statements," as defined below, with all exhibits and all
instruments necessary or appropriate in connection therewith, each of said
attorneys-in-fact and agents and his, her or their substitutes being empowered
to act with or without the others, and to have full power and authority to do or
cause to be done in the name and on behalf of the undersigned each and every act
and thing requisite and necessary or appropriate with respect thereto to be done
in and about the premises in order to effectuate the same, as fully to all
intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, or any of
them, may do or cause to be done by virtue hereof.

         The "Registration Statements" covered by the Power of Attorney are
defined to include the registration statements listed below:

                   MONY America Variable Account A (811-05166)
                   -------------------------------------------
                                   333-72632
                                   333-92066
                                   333-91776
                                   333-59717
                                   033-20453
                                   033-14362
                                   033-20696

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                                   333-104162
                                   333-72596
                                   333-06071
                                   333-72578
                                   333-56969
                                   333-64417
                                   033-82570
                                   002-95990



                   MONY America Variable Account S (811-05100)
                   -------------------------------------------
                                    033-13183

                     MONY Life Insurance Company of America
                     --------------------------------------
                                   333-105089

                     MONY Life Insurance Company of America
                     --------------------------------------
                   Form S-1 registration statement to be filed
                      in approximately March or April 2006
   to register interests under certain market value adjusted annuity contracts

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                   Form N-6 registration statement to be filed
                       in approximately April or May 2006
                    for a new Incentive Life Legacy Contract

         IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand
this 5th day of April, 2006.

                                        /s/ Bruce Calvert
                                        ----------------------------------------
                                        Bruce Calvert



                                     - 2 -



                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officer or
Director of MONY Life Insurance Company of America (the "Company"), a stock life
insurance company, hereby constitutes and appoints Richard V. Silver, Stuart L.
Faust, Karen Field Hazin, Edward Marron, Kathleen De Celie, Dodie Kent, William
J. Evers, and each of them (with full power to each of them to act alone), his
or her true and lawful attorney-in-fact and agent, with full power of
substitution to each, for him or her and on his or her behalf and in his or her
name, place and stead, to execute and file any and all registration statements
(and amendments thereto) by the Company or its separate accounts relating to
annuity contracts and life insurance policies under the Securities Act of 1933
and/or the Investment Company Act of 1940, including but not limited to the
"Registration Statements," as defined below, with all exhibits and all
instruments necessary or appropriate in connection therewith, each of said
attorneys-in-fact and agents and his, her or their substitutes being empowered
to act with or without the others, and to have full power and authority to do or
cause to be done in the name and on behalf of the undersigned each and every act
and thing requisite and necessary or appropriate with respect thereto to be done
in and about the premises in order to effectuate the same, as fully to all
intents and purposes as the undersigned might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, or any of
them, may do or cause to be done by virtue hereof.

         The "Registration Statements" covered by the Power of Attorney are
defined to include the registration statements listed below:

                   MONY America Variable Account A (811-05166)
                   -------------------------------------------
                                   333-72632
                                   333-92066
                                   333-91776
                                   333-59717
                                   033-20453
                                   033-14362
                                   033-20696

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                                   333-104162
                                   333-72596
                                   333-06071
                                   333-72578
                                   333-56969
                                   333-64417
                                   033-82570
                                   002-95990



                   MONY America Variable Account S (811-05100)
                   -------------------------------------------
                                    033-13183

                     MONY Life Insurance Company of America
                     --------------------------------------
                                   333-105089

                     MONY Life Insurance Company of America
                     --------------------------------------
                   Form S-1 registration statement to be filed
                      in approximately March or April 2006
   to register interests under certain market value adjusted annuity contracts

                   MONY America Variable Account L (811-04234)
                   -------------------------------------------
                   Form N-6 registration statement to be filed
                       in approximately April or May 2006
                    for a new Incentive Life Legacy Contract

         IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand
this 3rd day of April, 2006.

                                        /s/ Christopher M. Condron
                                        ----------------------------------------
                                        Christopher M. Condron



                                     - 2 -