EXHIBIT 24
                          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 Marilyn Talman
and Myles R. Tashman, 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. 12 to Separate Account B of Golden
      American's Registration Statement on Form N-4 (Nos. 333-28769;
       811-5626)
*    Amendment No. 11 to Golden American's Registration Statement on
      Form S-1 (No. 333-28765)
*    Post-Effective Amendment No. 31 to Separate Account B of Golden
      American's Registration Statement on Form N-4 (Nos. 333-23351;
       811-5626)
*    Post-Effective Amendment No. 20 to Separate Account B of Golden
      American's Registration Statement on Form N-4 (Nos. 033-59261;
       811-5626)
*    Amendment No. 3 to Golden American's Registration Statement on
      Form S-1 (No. 333-35592)
*    Post-Effective Amendment No. 10 to Separate Account B of Golden
      American's Registration Statement on Form N-4 (Nos. 333-28679;
       811-5626)
*    Initial registration of fixed account interests on Golden
      American's Registration Statement on Form S-1 (No. 333-_____)
*    Post-Effective Amendment No. 3 to Separate Account B of Golden
      American's Registration Statement on Form N-4 (Nos. 333-30180;
      811-5626)
*    Amendment No. 3 to Golden American's Registration Statement on
      Form S-1 (No. 333-30186)
*    Initial registration of fixed account interests on Golden
      American's Registration Statement on Form S-1 (No. 333-_____)
*    Post-Effective Amendment No. 14 to Separate Account B of Golden
      American's Registration Statement on Form N-4 (Nos. 333-28755;
       811-5626)
*    Amendment No. 4 to Golden American's Registration Statement on
      Form S-1 (No. 333-95457)
*    Post-Effective Amendment No. 1 to Separate Account B of Golden
      American's Registration Statement on Form N-4 (Nos. 333-33914;
      811-5626)
*    Amendment No. 2 to Golden American's Registration Statement on
      Form S-1 (No. 333-33924)
*    Post-Effective Amendment No. 8 to Separate Account B of Golden
      American's Registration Statement on Form N-4 (Nos. 333-66757;
       811-5626)
*    Amendment No. 8 to Golden American's Registration Statement on
      Form S-1 (No. 333-66745)

SIGNATURE                   TITLE                         DATE
- ---------                   -----                         ----

/s/ Robert C. Salipante
- -----------------------     Director, Chief           March 29, 2001
Robert C. Salipante         Executive Officer

/s/ Wayne R. Huneke
- -----------------------     Director, Senior Vice     March 27, 2001
Wayne R. Huneke             President and Chief
                            Financial Officer

/s/ Thomas J. McInerney
- -------------------------   Director                  March 29, 2001
Thomas J. McInerney

/s/ Phillip R. Lowery
- -----------------------     Director                  March 27, 2001
Phillip R. Lowery

/s/ Mark A. Tullis
- -----------------------     Director                  March 27, 2001
Mark A. Tullis

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