POWER OF ATTORNEY

         Know by all these presents, that the undersigned hereby constitutes and
appoints Brian Cook and Rod Rice, or either of them, the undersigned's true and
lawful attorney-in-fact to:

         (1)   Execute for and on behalf of the undersigned, in the
               undersigned's capacity as a director of Direct Focus, Inc. (the
               "Company"), a registration statement on Form S-1, registering the
               sale of up to 1,150,000 shares of the Company's common stock.

         (2)   Do and perform any and all acts for and on behalf of the
               undersigned which may be necessary or desirable to complete and
               execute any such registration statement on Form S-1 and timely
               file such registration statement with the United States
               Securities and Exchange Commission and any stock exchange or
               similar authority; and

         (3)   Take any other action of any type whatsoever in connection with
               the foregoing which, in the opinion of such attorney-in-fact, may
               be of benefit to, in the best interest of, or legally required
               by, the undersigned, it being understood that the documents
               executed by such attorney-in-fact on behalf of the undersigned
               pursuant to this Power of Attorney shall be in such form and
               shall contain such terms and conditions as such attorney-in-fact
               may approve in such attorney-in-fact's discretion.

         The undersigned hereby grants to such attorney-in-fact full power and
authority to do and perform any and every act and thing whatsoever requisite,
necessary, or proper to be done in the exercise of any of the rights and powers
herein granted, as fully to all intents and purposes as the undersigned might or
could do if personally present, with full power of substitution or revocation,
hereby ratifying and confirming all that such attorney-in-fact, or such
attorney-in-fact's substitute or substitutes, shall lawfully do or cause to be
done by virtue of this Power of Attorney and the rights and powers herein
granted.

         This Power of Attorney shall remain in full force and effect until
revoked by the undersigned in a signed writing delivered to the foregoing
attorney-in-fact.

         IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney
to be executed as of this 20th day of February, 1999


                                       /s/ Kirkland C. Aly
                                       ------------------------------
                                       Kirkland C. Aly