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                               POWER OF ATTORNEY

     I, James D. Gallagher, Director & President of The Manufacturers Life
Insurance Company of New York (the "Company"), do hereby constitute and appoint
John D. Richardson, John G. Vrysen, David Libbey, Paige Sabine or Tracy Anne
Kane, or any of them, my true and lawful attorneys to sign or execute (i)
registration statements and reports and other filings to be filed with the
Securities and Exchange Commission ("SEC") under the Securities Act of 1933, as
amended (the "1933 Act") and/or the Investment Company Act of 1940, as amended
(the "1940 Act") and (ii) reports and other filings to be filed with the SEC (or
any other regulatory entity) pursuant to the Securities Exchange Act of 1934
(the "1934 Act") and to do any and all acts and things and to sign or execute
any and all instruments for me, in my name, in the capacities indicated below,
which said attorney, may deem necessary or advisable to enable the Company to
comply with the 1933 Act, the 1940 Act and the 1934 Act, and any rules,
regulations an d requirements of the SEC, in connection with such registration
statements, reports and filings made under the 1933 Act, the 1940 Act and the
1934 Act, including specifically, but without limitation, power and authority to
sign or execute for me, in my name, and in the capacities indicated below, (i)
any and all amendments (including post-effective amendments) to such
registration statements and (ii) Form 1 O-Ks and Form 10-Qs filed under the 1934
Act; and I do hereby ratify and confirm all that the said a ttorneys, or any of
them, shall do or cause to be done by virtue of this power of attorney. This
Power of Attorney is intended to supersede any and all prior Power of Attorneys
in connection with the above mentioned acts.

SIGNATURE                            TITLE                       DATE


/s/JAMES D. GALLAGHER                Director & President        August 17, 1999
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James D. Gallagher

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                               POWER OF ATTORNEY

     I, James R. Boyle, Director of The Manufacturers Life Insurance Company of
New York (the "Company"), do hereby constitute and appoint John D. Richardson,
James D. Gallagher, John G. Vrysen, David Libbey, Paige Sabine or Tracy Anne
Kane, or any of them, my true and lawful attorneys to sign or execute (i)
registration statements and reports and other filings to be filed with the
Securities and Exchange Commission ("SEC") under the Securities Act of 1933, as
amended (the "1933 Act") and/or the Investm ent Company Act of 1940, as amended
(the "1940 Act") and (ii) reports and other filings to be filed with the SEC (or
any other regulatory entity) pursuant to the Securities Exchange Act of 1934
(the "1934 Act") and to do any and all acts and things and to sign or execute
any and all instruments for me, in my name, in the capacities indicated below,
which said attorney, may deem necessary or advisable to enable the Company to
comply with the 1933 Act, the 1940 Act and the 1934 Act, and any rules,
regulation s and requirements of the SEC, in connection with such registration
statements, reports and filings made under the 1933 Act, the 1940 Act and the
1934 Act, including specifically, but without limitation, power and authority to
sign or execute for me, in my name, and in the capacities indicated below, (i)
any and all amendments (including post-effective amendments) to such
registration statements and (ii) Form 10-Ks and Form 10-Qs filed under the 1934
Act; and I do hereby ratify and confirm all that the sai d attorneys, or any of
them, shall do or cause to be done by virtue of this power of attorney. This
Power of Attorney is intended to supersede any and all prior Power of Attorneys
in connection with the above mentioned acts.

SIGNATURE                       TITLE                    DATE


/s/JAMES R. BOYLE               Director                 August 17,1999
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James R. Boyle