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               IDS LIFE INSURANCE COMPANY
                    POWER OF ATTORNEY

City of Minneapolis

State of Minnesota

     Each of the undersigned, as directors of the below listed
unit investment trusts that previously have filed registration
statements and amendments thereto pursuant to the requirements of
the Securities Act of 1933 and the Investment Company Act of 1940
with the Securities and Exchange Commission:

                                                                  

                                                        1933 Act        1940 Act
                                                        Reg. Number     Reg. Number
IDS Life Variable Account 10
  IDS Life Flexible Portfolio Annuity                   33-62407        811-07355
IDS Life Accounts F, IZ, JZ, G, H, N, KZ, LZ and MZ
  IDS Life Flexible Annuity                             33-4173         811-3217
IDS Life Accounts F, IZ, JZ, G, H, N, KZ, LZ and MZ
  IDS Life Variable and Combination
  Retirement Annuities                                  2-73114         811-3217
IDS Life Accounts F, IZ, JZ, G, H, N, KZ, LZ and MZ
  IDS Life Employee Benefit Annuity                     33-52518        811-3217
IDS Life Accounts F, IZ, JZ, G, H, N, KZ, LZ and MZ
  IDS Life Group Variable Annuity Contract              33-47302        811-3217
IDS Life Insurance Company
  IDS Life Group Variable Annuity Contract   
  (Fixed Account)                                       33-48701           N/A
IDS Life Insurance Company
  IDS Life Single Payment Market Value Annuity          33-28976           N/A
IDS Life Insurance Company
  IDS Life Flexible Payment Market Value Annuity        33-50968           N/A
IDS Life Variable Life Separate Account
  Flexible Premium Variable Life Insurance Policy       33-11165        811-4298
IDS Life Variable Life Separate Account
  IDS Life Single Premium Variable Life                 2-97637         811-4298
IDS Life Variable Account for Smith Barney 
  LifeVest Single Premium Variable Life                 33-5210         811-4652
IDS Life Account SBS
  IDS Life Symphony Annuity                             33-40779        812-7731
IDS Life Account RE
  IDS Life Real Estate Variable Annuity                 33-13375           N/A
IDS Life Variable Annuity Fund A                        2-29081         811-1653
IDS Life Variable Annuity Fund B                        2-47430         811-1674

hereby constitutes and appoints William A. Stoltzmann, Mary Ellyn
Minenko, Eileen J. Newhouse and Timothy S. Meehan or any one of
them, as her or his attorney-in-fact and agent, to sign for her or
him in her or his name, place and stead any and all filings,
applications (including applications for exemptive relief),
periodic reports, registration statements (with all exhibits and
other documents required or desirable in connection therewith)
other documents, and amendments thereto and to file such filings,
applications, periodic reports, registration statements other 

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documents, and amendments thereto with the Securities and Exchange
Commission, and any necessary states, and grants to any or all of
them the full power and authority to do and perform each and every
act required or necessary in connection therewith.

     Dated the 1st day of April, 1996.



/s/ David R. Hubers                             March 21, 1996
    David R. Hubers
    Director


/s/ Richard W. Kling                            March 21, 1996
    Richard W. Kling
    Director and President


/s/ Paul F. Kolkman                             March 21, 1996
    Paul F. Kolkman
    Director and Executive Vice
    President


/s/ Janis E. Miller                             March 25, 1996
    Janis E. Miller
    Director and Executive Vice
    President, Variable Assets


/s/ James A. Mitchell                           March 25, 1996
    James A. Mitchell
    Director, Chairman of the
    Board and Chief Executive Officer


/s/ Barry J. Murphy                             April 1, 1996
    Barry J. Murphy
    Director and Executive Vice
    President, Client Service


/s/ Stuart A. Sedlacek                          March 27, 1996
    Stuart A. Sedlacek
    Director and Executive Vice
    President, Assured Assets


/s/ Melinda S. Urion                            March 29, 1996
    Melinda S. Urion
    Director, Executive Vice
    President and Controller