EXHIBIT 16(d)

                                POWER OF ATTORNEY


            The undersigned hereby constitutes Kenneth Reid her true and
lawful attorney, with full power to sign for her, in her name and in the
capacity indicated below, any and all registration statements of Barr
Rosenberg Series Trust and Barr Rosenberg Variable Insurance Trust, each a
Massachusetts business trust, under the Securities Act of 1933 or the
Investment Company Act of 1940, and generally to do all things in her name
and on her behalf to enable Barr Rosenberg Series Trust and Barr Rosenberg
Variable Insurance Trust to comply with the provisions of the Securities Act
of 1933, the Investment Company Act of 1940, and all requirements and
regulations of the Securities and Exchange Commission, hereby ratifying and
confirming her signature as it may be signed by her said attorney to any and
all registration statements and amendments thereto.

            Witness my hand this 1st day of February, 2001.

                                    PO-LEN HEW
                                    ----------
                                    Po-Len Hew
                                    Treasurer