POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENT, that each of the undersigned as directors and/or
officers of NATIONWIDE LIFE INSURANCE COMPANY and NATIONWIDE LIFE AND ANNUITY
INSURANCE COMPANY, both Ohio corporations, which have filed or will file with
the U.S. Securities and Exchange Commission under the provisions of the
Securities Act of 1933, as amended, the Investment Company Act of 1940, as
amended, and if applicable, the Securities Exchange Act of 1934, various
registration statements and amendments thereto for the registration of current,
as well as any future, separate accounts established by said corporation for the
purpose of registering under said Act(s) immediate or deferred variable annuity
contracts, fixed interest rate options subject to a market value adjustment,
group flexible fund retirement annuity contracts and variable life insurance
policies in connection with the separate accounts listed on Exhibit A.

As such, the undersigned hereby constitute and appoint W.G. Jurgensen, Joseph J.
Gasper, Robert A. Rosholt, Philip C. Gath, Richard A. Karas, Edwin P.
McCausland, Jr., Susan A. Wolken, Steven R. Savini, Mark R. Thresher, Jamie R.
Casto, and Michael R. Moser and each of them with power to act without the
others, his/her attorney, with full power of substitution for and in his/her
name, place and stead, in any and all capacities, to approve, and sign such
Applications and Registration Statements, and any and all amendments thereto,
with power to affix the corporate seal of said corporation thereto and to attest
said seal and to file the same, with all exhibits thereto and other documents in
connection therewith, with the U.S. Securities and Exchange Commission, hereby
granting unto said attorneys, and each of them, full power and authority to do
and perform all and every act and thing requisite to all intents and purposes as
he/she might or could do in person, hereby ratifying and confirming that which
said attorneys, or any of them, may lawfully do or cause to be done by virtue
hereof. This instrument may be executed in one or more counterparts.

IN WITNESS WHEREOF, the undersigned have herewith set their names and seals as
of this 12th day of August, 2003.

/s/ W. G. JURGENSEN                     /s/ JOSEPH J. GASPER
-----------------------------------     ---------------------------------------
W. G. JURGENSEN, Director and Chief     JOSEPH J. GASPER, Director and President
Executive Officer                       and Chief Operating Officer

/s/ JOSEPH A. ALUTTO                    /s/ JAMES G. BROCKSMITH, JR.
-----------------------------------     ---------------------------------------
Joseph A. Alutto, Director              James G. Brocksmith, Jr., Director

/s/ HENRY S. HOLLOWAY                   /s/ LYDIA M. MARSHALL
-----------------------------------     ---------------------------------------
Henry S. Holloway, Director             Lydia M. Marshall, Director

/s/DONALD L. MCWHORTER                  /s/ DAVID O. MILLER
----------------------------------      --------------------------------------
Donald L. McWhorter, Director           David O. Miller, Director

/s/ JAMES F. PATTERSON                  /s/ GERALD D. PROTHRO
----------------------------------      --------------------------------------
James F. Patterson, Director            Gerald D. Prothro, Director

/s/ ARDEN L. SHISLER                    /s/ ALEX SHUMATE
----------------------------------      --------------------------------------
Arden L. Shisler, Director              Alex Shumate, Director

/s/ MARTHA MILLER DE LOMBERA
----------------------------------
Martha Miller De Lombera, Director



                                    EXHIBIT A

-           MFS Variable Account;

-           Multi-Flex Variable Account;

-           Nationwide Variable Account;

-           Nationwide Variable Account-II;

-           Nationwide Variable Account-3;

-           Nationwide Variable Account-4;

-           Nationwide Variable Account-5;

-           Nationwide Variable Account-6;

-           Nationwide Variable Account-7;

-           Nationwide Variable Account-8;

-           Nationwide Variable Account-9;

-           Nationwide Variable Account-10;

-           Nationwide Variable Account-11;

-           Nationwide Variable Account-12;

-           Nationwide Variable Account-13;

-           Nationwide Variable Account-14;

-           Nationwide Variable Account-15;

-           Nationwide Variable Account-16;

-           Nationwide Variable Account-17;

-           Nationwide VA Separate Account-A;

-           Nationwide VA Separate Account-B;

-           Nationwide VA Separate Account-C;

-           Nationwide VA Separate Account-D;

-           Nationwide Multiple Maturity Separate Account;

-           Nationwide Multiple Maturity Separate Account-2;

-           Nationwide Multiple Maturity Separate Account-A;

-           Nationwide DC Variable Account;

-           NACo Variable Account;

-           Nationwide VLI Separate Account;

-           Nationwide VLI Separate Account-2;

-           Nationwide VLI Separate Account-3;

-           Nationwide VLI Separate Account-4;

-           Nationwide VLI Separate Account-5;

-           Nationwide VLI Separate Account-6;

-           Nationwide VL Separate Account-A;

-           Nationwide VL Separate Account-B;

-           Nationwide VL Separate Account-C; and

-           Nationwide VL Separate Account-D.