Exhibit 11

                               POWER OF ATTORNEY






                                POWER OF ATTORNEY

         The undersigned, being all of the Directors of PHL Variable Insurance
Company, do hereby constitute and appoint each of Tracy L. Rich, John H. Beers,
Carole A. Masters, and Richard J. Wirth as our true and lawful attorneys and
agents, and each of them, with full power to act without the others, is hereby
authorized, empowered and directed to take all action necessary, on behalf of
PHL Variable Insurance Company, in the capacity indicated below, in order to
comply with the Securities Act of 1933, the Investment Company Act of 1940 and
any other applicable federal laws, including the filing of registration
statements, any amendments to registration statements and undertakings, any
applications for exemptions from the Investment Company Act of 1940 relating to
securities sold by PHL Variable Insurance Company or any of its separate
accounts, and any or all amendments to the foregoing as such attorneys and
agents shall deem necessary or appropriate. The undersigned each hereby ratifies
and confirms our respective signature as it may be signed by said attorneys and
agents. This instrument shall not be affected by our subsequent disability or
incompetence.

         We hereby declare that a photostatic, xerographic or other similar copy
of this original instrument shall be as effective as the original thereof.

         We hereby further revoke any and all powers of attorney previously
given by us with respect to said PHL Variable Insurance Company, provided that
this revocation shall not affect the exercise of such power prior to the date
hereof.

         WITNESS our hand and seal on the date set forth below.

                                                               Date: May 1, 2002
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/s/Robert W. Fiondella                              /s/Michael J. Gilotti
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Robert W. Fiondella, Director                       Michael J. Gilotti, Director



/s/Robert E. Primmer                                /s/Simon Y. Tan
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Robert E. Primmer, Director                         Simon Y. Tan, Director



/s/Dona D. Young
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Dona D. Young, Director