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

     Know all persons by these presents, that the undersigned hereby constitutes
and appoints each of Gary I. Levine and Joshua P. Lake, and each or either of
them, his or her true and lawful attorney-in-fact to:

(1)  prepare and/or execute for and on behalf of the undersigned, in the
undersigned's capacity as an officer and/or trustee of Ellsworth Fund Ltd.
(the "Fund"), Forms 3, 4 and 5 to report transactions in the Fund's securities
reportable by the undersigned in accordance with the provisions of Section 16(a)
of the Securities Exchange Act of 1934, as amended and the rules and regulations
promulgated thereunder; and

(2)  do and perform any and all acts for and on behalf of the undersigned which
may be necessary or desirable to complete the preparation and execution of any
such Form 3, 4 or 5, and any amendment thereto, and the timely filing of any
such Form 3, 4 or 5, and any amendment thereto, with the United States
Securities and Exchange Commission and any other authority, 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 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, nor is the
Fund assuming, any of the undersigned's responsibilities to comply with
Section 16 of the Securities Exchange Act of 1934, as amended.

     This Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Forms, 3, 4 and 5 with respect to the
undersigned's holdings of and transactions in securities issued by the Fund,
unless earlier revoked by the undersigned in a signed writing delivered to the
foregoing attorneys-in-fact.

     IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be
executed as of this 3rd day of January, 2007.

                                   /s/ Daniel D. Harding
                                   Signature

                                   Daniel D. Harding
                                   Print Name