EXHIBIT 7.1



     This Power of Attorney is applicable only to registration statements,
amendments to registration statements, applications for registration,
applications for exemptive relief and similar or related documents pertaining to
any series of any unit investment trust sponsored by Matrix Capital Group, Inc.
and any predecessors, affiliates or successors thereof whether or not in
existence at the date hereof.

                                POWER OF ATTORNEY
                                -----------------

     KNOW ALL MEN BY THESE PRESENTS, that the undersigned, directors or officers
of Sterling Resources, Inc., a Colorado corporation and general partner of Fixed
Income Securities, L.P., hereby constitute and appoint Craig Fidler, James
Costas and Alex R. Meitzner, and each of them, provided that such person is
employed by either Sterling Resources, Inc. or Fixed Income Securities, L.P.,
(with full power to each of them to act alone) his/her true and lawful attorney-
in-fact and agent, for him/her and on his/her behalf and in his/her name, place
and stead, in any and all capacities, to sign, execute and affix his/her seal
thereto and file one or more Registration Statements on Form S-6 under the
Securities Act of 1933 or on Forms N-8A or N-8B-2 under the Investment Company
Act of 1940, including any amendment or amendments thereto, with all exhibits,
and any and all other documents required to be filed and any and all
applications for exemptive relief with respect to any series of any unit
investment trust sponsored Fixed Income Securities, L.P. and any predecessors,
affiliates or successors thereof whether or not in existence at the date hereof
and which may be created after the date hereof with any regulatory authority,
federal or state, relating to the registration thereof, the issuance of units of
fractional undivided interests in such unit investment trusts or any application
for exemptive relief relating thereto, without limitation, granting unto said
attorneys, 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
in order to effectuate the same as fully to all intents and purposes as he might
or could do if personally present, hereby ratifying and confirming all that said
attorneys-in-fact and agents, or any of them, may lawfully do or cause to be
done by virtue hereof.

Signed this 28th day of May, 2004.


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            Scott Colyer                              Jack Simkin


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           Jim Dillahunty                              Joe Cotton


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            Dennis Marlin                              Randy Pegg


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             Lisa Colyer