ING







                           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:

o Golden American Separate Account B Initial Registration Statement on Form N-4
  (Nos. 333-____; 811-5626) for registration of Contracts offered through
  Separate Account B.
o Golden American Initial Registration Statement on Form S-1 (No. 333-____) for
  registration of fixed account interests.
o Post-Effective Amendment No. 12 to Golden American's Registration Statement
  on Form N-4 (Nos. 333-28679; 811-5626) for registration of Contracts under
  Separate Account B.
o Post-Effective Amendment No. 1 to Golden American's Registration Statement
  on Form S-1 (No. 333-68138) for registration of fixed account interests.

Signature                    Title                               Date
---------                    -----                               ----

/s/Robert C. Salipante
----------------------
Robert C. Salipante      Director and Chief Executive         September 25, 2001
                         Officer
/s/Wayne R. Huneke
----------------------
Wayne R. Huneke          Director, Senior Vice President      September 24, 2001
                         and Chief Financial Officer
/s/Thomas J. McInerney
----------------------
Thomas J. McInerney      Director                             September 24, 2001

/s/Phillip R. Lowery
----------------------
Phillip R. Lowery        Director                             September 25, 2001

/s/Mark A. Tullis
----------------------
Mark A. Tullis           Director                             September 25, 2001



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