EXHIBIT 24.6

                                POWER OF ATTORNEY

                               MICHAEL N. TAGLICH

            KNOW ALL MEN BY THESE PRESENTS, that the undersigned, Michael N.
Taglich, hereby constitutes and appoints Daniel O. Wilds and Gail T. Vitulli,
severally and not jointly, his true and lawful attorney-in-fact and agent, for
him and his name, place and stead, in any and all capacities, to sign the
registration statement on Form S-3 of SCOLR, Inc., a Delaware corporation, and
any amendments or supplements thereto, and to file this Power of Attorney and
the registration statement, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorney-in-fact and agent full power and authority to do and perform each
requisite and necessary act to be done in and about the premises, as fully to
all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent, may do or cause to be done
by virtue hereof.

Dated this 19th day of March, 2004.

Signature:


     /s/ Michael N. Taglich
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            Michael N. Taglich