POWER OF ATTORNEY FOR

                       REGISTRATION STATEMENT ON FORM S-4

         KNOW ALL MEN BY THESE PRESENTS, that the undersigned hereby
constitutes and appoints each of Robert F. X. Sillerman and Howard J. Tytel or
either of them, each acting alone, his true and lawful attorney-in-fact and
agent, with full power of substitution, for him and in his name, place and
stead, in the capacities stated below, in connection with the Registration
Statement on Form S-4 (the "Registration Statement"), under the Securities Act
of 1933, as amended (the"Securities Act"), including, without limiting the
generality of the foregoing, to sign the Registration Statement, to sign any
amendments and supplements relating thereto (including post-effective
amendments) under the Securities Act and to sign any instrument, contract,
document or other writing of or in connection with the Registration Statement
and any amendments and supplements thereto (including post-effective
amendments) and to file the same, with all exhibits thereto, and other
documents in connection therewith, including this power of attorney, with the
Securities and Exchange Commission and any applicable securities exchange or
securities self-regulatory body, granting unto said attorneys-in-fact and
agents, each acting alone, 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, each acting alone, or his substitute or substitutes, may lawfully do or
cause to be done by virtue hereof.


Director of:                           Irving Plaza Concerts, Inc.


Dated:  February 12, 1999              /s/ Bill Brusca
                                       ----------------------------------------
                                       Bill Brusca