EXHIBIT 2

                                POWER OF ATTORNEY


     Exhibit 2, Power of Attorney from Owen Randall Rissman to Robert Dunn
Glick, and Power of Attorney from Roger Shiffman to Robert Dunn Glick, each
dated October 23, 2000, to Schedule 13G, jointly filed with the Securities and
Exchange Commission on October 25, 2000 by DI Partnership, Owen Randall Rissman,
Roger Shiffman, Owen Randall Rissman 1997 Family Trust and January Associates
with respect to the Common Stock, No Par Value, of Dreams, Inc., is hereby
incorporated by reference into this Amendment No. 1 to the Schedule 13G.