ALPINE LIFE INSURANCE COMPANY

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

                               Gregory A. Boyko
                              Mary Jane B. Fortin
                                 Lynda Godkin
                                Thomas M. Marra
                                Lowndes A. Smith
                             David M. Znamierowski


do hereby jointly and severally authorize Lynda Godkin, Christine Repasy, 
Marianne O'Doherty, Thomas S. Clark and Brian Lord to sign as their agent, 
any Registration Statement, pre-effective amendment, post-effective amendment 
and any application for exemptive relief of the Alpine Life Insurance 
Company under the Securities Act of 1933 and/or the Investment Company Act of 
1940, and do hereby ratify any such signatures heretofore made by such 
persons.

IN WITNESS WHEREOF, the undersigned have executed this Power of Attorney for 
the purpose herein set forth.

/s/ Gregory A. Boyko                    Dated as of January 15, 1999
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Gregory A. Boyko

/s/ Mary Jane B. Fortin                 Dated as of January 15, 1999
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Mary Jane B. Fortin

/s/ Lynda Godkin                        Dated as of January 15, 1999
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Lynda Godkin

/s/ Thomas M. Marra                     Dated as of January 15, 1999
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Thomas M. Marra

/s/ Lowndes A. Smith                    Dated as of January 15, 1999
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Lowndes A. Smith

/s/ David M. Znamierowski               Dated as of January 15, 1999
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David M. Znamierowski