POWER OF ATTORNEY

     Know All Men by These Presents, that each person whose signature appears
below constitutes and appoints David M. Butowsky, Stuart M. Strauss and Ronald
M. Feiman and each and any one of them, his true and lawful attorneys-in-fact
and agents, with full power of substitution and resubstitution, for him and in
his name, place and stead, in any and all capacities, to sign any or all
amendments (including post-effective amendments) to the Registration Statement
on Form N-14 of Morgan Stanley Dean Witter Tax-Exempt Securities Trust, and to
file the same, with all exhibits thereto, and other documents in connection
therewith, with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agents, and each of them, full power and authority to do
and perform each and every act and thing requisite and necessary to be done in
and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents, or any of them, or their or his substitutes, may
lawfully do or cause to be done by virtue hereof.






             SIGNATURE                 TITLE             DATE
- - ----------------------------------   ---------   -------------------
                                           
         /s/ MICHAEL BOZIC            Trustee    September 13, 2000
 -------------------------------
             MICHAEL BOZIC

         /s/ EDWIN J. GARN            Trustee    September 13, 2000
 -------------------------------
             EDWIN J. GARN

         /s/ WAYNE E. HEDIEN          Trustee    September 13, 2000
 -------------------------------
             WAYNE E. HEDIEN

         /s/ MANUEL H. JOHNSON        Trustee    September 13, 2000
 -------------------------------
             MANUEL H. JOHNSON

        /s/ MICHAEL E. NUGENT         Trustee    September 13, 2000
 -------------------------------
            MICHAEL E. NUGENT

        /s/ JOHN L. SCHROEDER         Trustee    September 13, 2000
 -------------------------------
            JOHN L. SCHROEDER




                               POWER OF ATTORNEY


     Know All Men by These Presents, that each person whose signature appears
below constitutes and appoints Barry Fink and Marilyn K. Cranney and each and
any one of them, his true and lawful attorneys-in-fact and agents, with full
power of substitution and resubstitution, for him and in his name, place and
stead, in any and all capacities, to sign any or all amendments (including
post-effective amendments) to the Registration Statement on Form N-14 of Morgan
Stanley Dean Witter Tax-Exempt Securities Trust, and to file the same, with all
exhibits thereto, and other documents in connection therewith, with the
Securities and Exchange Commission, granting unto said attorneys-in-fact and
agents, and each of them, full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the
premises, as fully to all intents and purposes as he might or could do in
person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, or their or his substitutes, may lawfully do or cause
to be done by virtue hereof.






             SIGNATURE                 TITLE             DATE
- - ----------------------------------   ---------   -------------------
                                           
      /s/ CHARLES A. FIUMEFREDDO      Trustee    September 13, 2000
 -------------------------------
          CHARLES A. FIUMEFREDDO

     /S/  JAMES F. HIGGINS            Trustee    September 13, 2000
 -------------------------------
          JAMES F. HIGGINS

      /s/ PHILIP J. PURCELL           Trustee    September 13, 2000
 -------------------------------
          PHILIP J. PURCELL