Exhibit 2


                                POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS, that I, LILLIAN RUTH. NUSSDORF,
hereby make, constitute and appoint ALFRED R. PALIANI with full power to act as
my true and lawful attorney-in-fact and agent, with full power of substitution
and resubstitution, for me and in my name, place and stead, in any and all
capacities to sign a Schedule 13D with respect to Parlux Fragrances, Inc. and
any and all amendments thereto, and to file the same, with all exhibits thereto
and other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorney-in fact and agent full power and
authority to do and perform each and every act and thing requisite and necessary
fully to all intents and purposes as he might or could do in person, thereby
ratifying and confirming all that said attorney-in-fact and agent, or his
substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

         THIS POWER OF ATTORNEY shall be effective as of September 7, 2006 and
shall remain in full force and effect until revoked in writing by the
undersigned. Any and all actions previously taken by ALFRED R. PALIANI in
signing on my behalf a Schedule 13D with respect to Parlux Fragrences, Inc. and
any and all amendments thereto are hereby approved, adopted and ratified in all
respects.

         IN WITNESS WHEREOF, the undersigned has duly subscribed these presents
on this 17th day of October 2006.


                                                   /s/ Lillian Ruth Nussdorf
                                                -------------------------------
                                                     LILLIAN RUTH NUSSDORF



Sworn to before me this 17th day of October 2006


Notary Public




/s/ Stuart Radish
----------------------------------
Stuart Radish
Notary Public, State of New York
No. 01RA6115435
Qualified in New York County
Commission Expires September 7, 2008