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                               POWER OF ATTORNEY

     KNOWN ALL MEN BY THESE PRESENTS, that each of the undersigned as directors
and/or officers of NATIONWIDE LIFE INSURANCE COMPANY, and NATIONWIDE LIFE AND
ANNUITY INSURANCE COMPANY, both Ohio corporations, which have filed or will file
with the U.S. Securities and Exchange Commission under the provisions of the
Securities Act of 1933, as amended, various Registration Statements and
amendments thereto for the registration under said Act of Individual Deferred
Variable Annuity Contracts in connection with MFS Variable Account, Nationwide
Variable Account, Nationwide Variable Account-II, Nationwide Variable Account-3,
Nationwide Variable Account-4, Nationwide Variable Account-5, Nationwide
Variable Account-6, Nationwide Fidelity Advisor Variable Account, Nationwide
Multi-Flex Variable Account, Nationwide Variable Account-8, Nationwide Variable
Account-9, Nationwide Variable Account-10, Nationwide VA Separate Account-A,
Nationwide VA Separate Account-B, Nationwide VA Separate Account-C and
Nationwide VA Separate Account-Q; and the registration of fixed interest rate
options subject to a market value adjustment offered under some or all of the
aforementioned individual Variable Annuity Contracts in connection with
Nationwide Multiple Maturity Separate Account and Nationwide Multiple Maturity
Account-A, and the registration of Group Flexible Fund Retirement Contracts in
connection with Nationwide DC Variable Account, Nationwide DCVA-II, and NACo
Variable Account; and the registration of Group Common Stock Variable Annuity
Contracts in connection with Separate Account No. 1; and the registration of
variable life insurance policies in connection with Nationwide VLI Separate
Account, Nationwide VLI Separate Account-2, Nationwide VLI Separate Account-3,
Nationwide VLI Separate Account-4, Nationwide VLI Separate Account-5, Nationwide
VL Separate Account-A and Nationwide VL Separate Account-B, Nationwide VL
Separate Account-C, Nationwide VL Separate Account-D, hereby constitutes and
appoints Dimon Richard McFerson, Joseph J. Gasper, Robert J. Woodward, Jr.,
Philip C. Gath Richard A. Karas, Edwin P. McCausland, Jr., Douglas C. Robinette,
Susan A. Wolken, Mark B. Koogler, Joseph P. Rath, and Mark R. Thresher, and each
of them with power to act without the others, his/her attorney, with full power
of substitution and resubstitution, for and in his/her name, place and stead, in
any and all capacities, to approve, and sign such Registration Statements and
any and all amendments thereto, with power to affix the corporate seal of said
corporation thereto and to attest said seal and to file the same, with all
exhibits thereto and other documents in connection therewith, with the U.S.
Securities and Exchange Commission, hereby gaining unto said attorneys, and each
of them, full power and authority to do and perform all and every act and thing
requisite to all intents and purposes as he/she might or could do in person,
hereby ratifying and confirming that which said attorneys, or any of them, may
lawfully do or cause to be done by virtue hereof. This instrument may be
executed in one or more counterparts.

     IN WITNESS WHEREOF, the undersigned have herewith set their names and seals
as of this 1st day of April, 1999.

/s/ Lewis J. Alphin                        /s/ David O. Miller
- -------------------------------------      -------------------------------------
Lewis J. Alphin, Director                  David O. Miller, Chairman of the
                                           Board, Director

/s/ A. I. Bell                             /s/ Yvonne L. Montgomery
- -------------------------------------      -------------------------------------
A. I. Bell, Director                       Yvonne L. Montgomery, Director

/s/ Kenneth D. Davis                       /s/ Robert A. Oakley
- -------------------------------------      -------------------------------------
Kenneth D. Davis, Director                 Robert A. Oakley, Executive Vice
                                           President and Chief Financial Officer

/s/ Keith W. Eckel                         /s/ Ralph M. Paige
- -------------------------------------      -------------------------------------
Keith W. Eckel, Director                   Ralph M. Paige, Director

/s/ Willard J. Engel                       /s/ James F. Patterson
- -------------------------------------      -------------------------------------
Willard J. Engel, Director                 James F. Patterson, Director

/s/ Fred C. Finney                         /s/ Arden L. Shisler
- -------------------------------------      -------------------------------------
Fred C. Finney, Director                   Arden L. Shisler, Director

/s/ Joseph J. Gasper                       /s/ Robert L. Stewart
- -------------------------------------      -------------------------------------
Joseph J. Gasper, President and            Robert L. Stewart, Director
Chief Operating Officer and Director

/s/ Dimon Richard McFerson                 /s/ Nancy C. Thomas
- -------------------------------------      -------------------------------------
Dimon Richard McFerson, Chairman and       Nancy C. Thomas, Director
Chief Executive Officer and Director