IDS LIFE INSURANCE COMPANY OF NEW YORK
                                     POWER OF ATTORNEY


City of Albany

State of New York

     Each of the undersigned, as officers and/or directors of IDS Life Insurance
Company of New York on behalf of the below listed  registrants  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 of New York 4, 5, 6, 9, 10, 11, 12, 13 and 14
IDS Life of New York Employee
   Benefit Annuity                                        33-52567              811-3500
IDS Life of New York 4, 5, 6, 9, 10,
   11, 12, 13 and 14
IDS Life of New York Flexible Annuity                     33-4174               811-3500
IDS Life of New York 4, 5, 6, 9, 10,
   11, 12, 13 and 14
IDS Life of New York Variable Retirement
   and Combination Retirement Annuity                     2-78194               811-3500
IDS Life of New York Flexible Portfolio
   Annuity Account
IDS Life of New York Flexible Portfolio
   Annuity
IDS Life of New York Account 8
Flexible Premium Variable Life Insurance
   Policy                                                 33-15290              811-5213
IDS Life of New York Account SBS
  Symphony Annuity                                        33-45776              811-6560
IDS Life of New York Account 7
  Single Premium Variable Life Insurance
Policy                                                    33-10334              811-4913


hereby  constitutes  and appoints  William A.  Stoltzmann,  Mary Ellyn  Minenko,
Eileen J. Newhouse,  Sherilyn K. Beck,  Colin Lancaster 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
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 26th day of March, 1997.



                                                           

/s/  John C. Boeder                                         /s/ Thomas V. Nicolosi
     John C. Boeder                                             Thomas V. Nicolosi
     Director                                                   Director


/s/  Roger C. Corea                                         /s/ Stephen P. Norman
     Roger C. Corea                                             Stephen P. Norman
     Director                                                   Director


/s/  Charles A. Cuccinello                                  /s/ Carl N. Platou
     Charles A. Cuccinello                                      Carl N. Platou
     Director                                                   Director


/s/  Darlene S. Farron                                      /s/ Gordon H. Ritz
     Darlene S. Farron                                          Gordon H. Ritz
     Treasurer                                                  Director


/s/  Robert A. Hatton                                       /s/ Richard M. Starr
     Robert A. Hatton                                           Richard M. Starr
     Director, Vice President                                   Director
     and Chief Operating Officer


/s/  Richard W. Kling                                       /s/ Michael R. Woodward
     Richard W. Kling                                           Michael R. Woodward
     Director, Chairman of the                                  Director
     Board and President


/s/  Edward Landes
     Edward Landes
     Director