POWER OF ATTORNEY
For Executing Forms 3, 4, and 5

	The undersigned hereby constitutes and appoints each of Iscos CFO
or Iscos President, signing singly, his or her true and lawful attorney in
fact to

1.	execute for and on behalf of the undersigned Forms 3, 4 and
5 in accordance with Section 16a of the Securities
Exchange Act of 1934, as amended, and the rules thereunder
the Exchange Act

2.	do and perform any and all acts for and on behalf of the
undersigned which may be necessary or desirable to complete
the execution of any such Forms 3, 4 and 5 and the timely
filing of such forms with the United States Securities and
Exchange Commission and any other 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 interests 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 at his
or her discretion

The undersigned hereby grants to each such attorney in fact full
power and authority to do and perform all and every act and thing
whatsoever requisite, necessary and proper to be done in the
exercise of any of the rights and powers herein granted, as fully
to all intents and purposes as such attorney in fact 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 his or her 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.  The
undersigned acknowledges that the foregoing attorneys in fact, in
serving in such capacity at the request of the undersigned, are
not assuming any of the undersigneds responsibilities to comply
with Section 16 of the Exchange Act.  This Power of Attorney shall
be a durable power of attorney and shall not be affected by
subsequent disability or incapacity of the undersigned.

	In witness whereof, the undersigned has caused this Power
of Attorney to be executed as of this 12th day of December, 2002.


				Signature	Dale L. Young

				Name		Dale L. Young