EXHIBIT 24.1

                               POWER OF ATTORNEY

         Know all men by these presents, that each person whose signature
appears below constitutes and appoints Scott D. Dorfman and David L. Gamsey and
either of them, as attorneys-in-fact, with power of substitution, for him in any
and all capacities, to sign any amendments to this Report on Form 10-K, and to
file the same, with exhibits thereto, and other documents in connection
therewith, with the Securities and Exchange Commission, hereby ratifying and
confirming all that said attorneys-in-fact may do or cause to be done by virtue
hereof.

         Pursuant to the requirements of the Securities Exchange Act of 1934,
this Report has been signed below by the following persons on behalf of the
Registrant in the capacities indicated on the 31st day of March, 2003.



Signature                        Title
- ---------                        -----
                              
/s/ Scott D. Dorfman             Chairman of the Board, President and Chief
- ----------------------------     Executive Officer (Principal Executive Officer)
Scott D. Dorfman

/s/ David L. Gamsey              Senior Vice President, Chief Financial Officer
- ----------------------------     and Secretary (Principal Financial and
David L. Gamsey                  Accounting Officer)

/s/ David L. Ellin               Senior Vice President--Sales and Director
- ----------------------------
David L. Ellin

/s/ Larry C. Hanger              Senior Vice President--Client Services and
- ----------------------------     Director
Larry C. Hanger

/s/ Bruce V. Benator             Director
- ----------------------------
Bruce V. Benator

/s/ Martin J. Blank              Director
- ----------------------------
Martin J. Blank

/s/ Joel E. Marks                Director
- ----------------------------
Joel E. Marks