Exhibit 24

Power of Attorney

WHEREAS, the undersigned officers and directors of Wilshire Enterprises, Inc. (the “Company”) desire to authorize Daniel C. Pryor and Seth H. Ugelow to act as their attorneys-in-fact and agents, for the purpose of executing and filing the registrant’s Annual Report on Form 10-K, including all amendments and supplements thereto,

NOW, THEREFORE,

KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Daniel C. Pryor and Seth H. Ugelow and each of them, his or her true and lawful attorney-in-fact and agent, with full power of substitution and re-substitution, to sign the Company’s Annual Report on Form 10-K for the year ended December 31, 2005, including any and all amendments to such Annual Report, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully and to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, the undersigned have executed this power of attorney in the following capacities as of the 31 day of March, 2006.

Directors:
By:	/s/ Miles Berger	Date	March 31, 2006
	Miles Berger
By:	/s/ Milton Donnenberg	Date:	March 31, 2006
	Milton Donnenberg
By:	/s/ S. Wilzig Izak	Date:	March 31, 2006
	S. Wilzig Izak
By:	/s/ Eric J. Schmertz, Esq.	Date:	March 31, 2006
	Eric J. Schmertz, Esq.
By:	/s/ Ernest Wachtel	Date:	March 31, 2006
	Ernest Wachtel
By:	/s/ Martin Willschick	Date:	March 31, 2006
	Martin Willschick

Officers:
By:	/s/ S. Wilzig Izak	Date	March 31, 2006
	S. Wilzig Izak Chairman of the Board and Chief Executive Officer
By:	/s/ Daniel C. Pryor	Date	March 31, 2006
	Daniel C. Pryo President and Chief Operating Officer
By:	/s/ Seth H. Ugelow	Date	March 31, 2006
	Seth H. Ugelow Chief Financial Officer