EXHIBIT 24
ING VARIABLE ANNUITIES
                          POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned, being duly
elected Directors and/or Officers of Golden American Life Insurance
Company ("Golden American"), constitute and appoint Myles R. Tashman,
and Linda E. Senker, and each of them, his or her true and lawful
attorneys-in-fact and agents with full power of substitution and
resubstitution for him or her in his or her name, place and stead,
in any and all capacities, to sign the following Golden American
registration statements, and current amendments to registration
statements, and to file the same, with all exhibits thereto, with the
Securities and Exchange Commission, granting unto said attorneys-in-fact
and agents full power and authority to do and perform each and every act
and thing requisite and necessary to be done, as fully to all intents and
purposes as he or she might or could do in person, hereby ratifying and
affirming all that said attorneys-in-fact and agents, or any of them,
or his or her substitute or substitutes, may lawfully do or cause to be
done by virtue thereof:

*    Post-Effective Amendment No. 10 to Separate Account B of Golden
      American's Registration Statement on Form N-4 (Nos. 333-28769;
       811-5626)
*    Amendment No. 10 to Golden American's Registration Statement on
      Form S-1 (No. 333-28765)
*    Post-Effective Amendment No. 19 to Separate Account B of Golden
      American's Registration Statement on Form N-4 (Nos. 033-59261;
       811-5626)
*    Amendment No. 2 to Golden American's Registration Statement on
      Form S-1 (No. 333-35592)
*    Post-Effective Amendment No. 9 to Separate Account B of Golden
      American's Registration Statement on Form N-4 (Nos. 333-28679;
       811-5626)
*    Amendment No. 3 to Golden American's Registration Statement on
      Form S-1 (No. 333-95511)
*    Post-Effective Amendment No. 13 to Separate Account B of Golden
      American's Registration Statement on Form N-4 (Nos. 333-28755;
       811-5626)
*    Amendment No. 3 to Golden American's Registration Statement on
      Form S-1 (No. 333-95457)
*    Post-Effective Amendment No. 7 to Separate Account B of Golden
      American's Registration Statement on Form N-4 (Nos. 333-66757;
       811-5626)
*    Amendment No. 7 to Golden American's Registration Statement on
      Form S-1 (No. 333-66745)


SIGNATURE                   TITLE                         DATE
- ---------                   -----                         ----
/s/ Barnett Chernow
- -----------------------     Director, Chairman of     November 21, 2000
Barnett Chernow             the Board of
                            Directors and President
/s/ Myles R. Tashman
- -----------------------     Director, Executive       November 21, 2000
Myles R. Tashman            Vice President, General
                            Counsel and Secretary
/s/ E. Robert Koster
- -----------------------     Senior Vice President     November 21, 2000
E. Robert Koster            and Chief Financial
                            Officer
/s/ Michael W. Cunningham
- -------------------------   Director                  November 21, 2000
Michael W. Cunningham

/s/ Phillip R. Lowery
- -----------------------     Director                  November 21, 2000
Phillip R. Lowery

/s/ Mark A. Tullis
- -----------------------     Director                  November 21, 2000
Mark A. Tullis

1475 Dunwoody Drive            GoldenSelect Series
West Chester, PA 19380-1478    Issued by Golden American Life Insurance Company