RESOLVED,  the  Board  of  Directors of  Golden  American  Life
Insurance  Company ("Golden American") hereby authorizes the  use  of
powers  of  attorney  by each Golden American  Director  and  Officer
granting to the General Counsel or any Associate General Counsel  the
authority  to  sign  as  attorney-in-fact  any  and  all  of   Golden
American's registration statements to be filed with the Security  and
Exchange  Commission and amendments thereto and any  other  documents
necessary   or   advisable  in  connection  with  Golden   American's
registration  statements or amendments thereto, each  such  power  of
attorney  becoming effective only upon its manual  signature  by  the
Director and/or Officer granting said power of attorney.