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                                  EXHIBIT G
                                      
                                Item 16(a)(24)
                                      
                                      
                                      
                                      
                                      
                                      
                                      
                                      
                                     E-7

   2
                                                                     Exhibit 24

                              POWER OF ATTORNEY


        KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned as
directors and/or officers of NATIONWIDE LIFE INSURANCE COMPANY, an Ohio
corporation, which has filed or will file with the 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 the 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 and Nationwide Multi-Flex Variable Account;
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 the Nationwide Multiple Maturity Separate
Account; and the registration of Group Flexible Fund Retirement Contracts in
connection with the Nationwide DC Variable Account and the 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 the Nationwide VLI Separate Account,
Nationwide VLI Separate Account-2 and Nationwide VLI Separate Account-3 of
Nationwide Life Insurance Company, hereby constitutes and appoints D. Richard
McFerson, Peter F. Frenzer, Gordon E. McCutchan, W. Sidney Druen, and Joseph P.
Rath, 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 Securities and Exchange Commission, hereby granting 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 fifth day of April, 1995.


/s/ Lewis J. Alphin                      /s/ C. Ray Noecker                
- -------------------------------------    --------------------------------------
Lewis J. Alphin, Director                C. Ray Noecker, Director

/s/ Willard J. Engel                     /s/ Robert A. Oakley
- -------------------------------------    --------------------------------------
Willard J. Engel, Director               Robert A. Oakley, Senior Vice
                                         President and Chief Financial Officer
/s/ Fred C. Finney
- -------------------------------------    /s/ James F. Patterson
Fred C. Finney, Director                 --------------------------------------
                                         James F. Patterson, Director
/s/ Peter F. Frenzer
- -------------------------------------    /s/ Robert H. Rickel
Peter F. Frenzer, President/Chief        -------------------------------------
Operating Officer and Director           Robert H. Rickel, Director

/s/ Charles L. Fuellgraf, Jr.            /s/ Arden L. Shisler
- -------------------------------------    --------------------------------------
Charles L. Fuellgraf, Jr., Director      Arden L. Shisler, Director

/s/ Henry S. Holloway                    /s/ Robert L. Stewart
- -------------------------------------    --------------------------------------
Henry S. Holloway, Chairman of the       Robert L. Stewart, Director
Board, Director
                                         /s/ Nancy C. Thomas
/s/ D. Richard McFerson                  --------------------------------------
- -------------------------------------    Nancy C. Thomas, Director
D. Richard McFerson, Chief Executive
Officer and Director                     /s/ Harold W. Weihl
                                         -------------------------------------
/s/ David O. Miller                      Harold W. Weihl, Director
- -------------------------------------    
David O. Miller, Director