Exhibit 24


                                POWER OF ATTORNEY

      KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of ATC
Healthcare, Inc., a Delaware corporation (the "Corporation"), hereby constitutes
and appoints David Savitsky and Stephen Savitsky or either of them, with power
of substitution, his true and lawful attorneys-in-fact and agents, with full
power to act for him and in his name, place and stead, in any and all
capacities, to sign the Corporation's Annual Report pursuant to Section 13 or
15(d) of the Securities Exchange Act of 1934 on Form 10-K for the Fiscal Year
Ended February 29, 2004, or any amendments or supplements thereto, including
without limitation on Form 8, with power where appropriate to affix the
corporate seal of the Corporation thereto and to attest said seal, and to file
such Form 10-K and each such amendment or supplement, with all exhibits thereto,
and any and all other documents in connection therewith, with the Securities and
Exchange Commission, hereby granting unto said attorneys-in-fact and agents, and
each of them, full power and authority to do and perform any and all acts and
things requisite and necessary to be done in and about the premises, as fully 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, may lawfully do or cause
to be done by virtue hereof.

      IN WITNESS WHEREOF, the undersigned has hereunto set his name as of the
3rd day of November, 2004.



                                            /s/ JONATHAN J. HALPERT
                                            -----------------------------
                                            Jonathan J. Halpert,
                                            Director of the Corporation



                                       42
<PAGE>

                                POWER OF ATTORNEY

      KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of ATC
Healthcare, Inc., a Delaware corporation (the "Corporation"), hereby constitutes
and appoints David Savitsky and Stephen Savitsky, or either of them, with power
of substitution, his true and lawful attorneys-in-fact and agents, with full
power to act for him and in his name, place and stead, in any and all
capacities, to sign the Corporation's Annual Report pursuant to Section 13 or
15(d) of the Securities Exchange Act of 1934 on Form 10-K for the Fiscal Year
Ended February 29, 2004, or any amendments or supplements thereto, including
without limitation on Form 8, with power where appropriate to affix the
corporate seal of the Corporation thereto and to attest said seal, and to file
such Form 10-K and each such amendment and supplement, with all exhibits
thereto, and any and all other documents in connection therewith, with the
Securities and Exchange Commission, hereby granting unto said attorneys-in-fact
and agents, and each of them, full power and authority to do and perform any and
all acts and things requisite and necessary to be done in and about the
premises, as fully 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, may lawfully do or cause to be done by virtue hereof.

      IN WITNESS WHEREOF, the undersigned has hereunto set his name as of the
3rd day of November, 2004.


                                          /s/ BERNARD J. FIRESTONE
                                         ----------------------------
                                         Bernard J. Firestone,
                                         Director of the Corporation



                                       43
<PAGE>


                                POWER OF ATTORNEY

      KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of ATC
Healthcare, Inc., a Delaware corporation (the "Corporation"), hereby constitutes
and appoints David Savitsky and Stephen Savitsky, or either of them, with power
of substitution, his true and lawful attorneys-in-fact and agents, with full
power to act for him and in his name, place and stead, in any and all
capacities, to sign the Corporation's Annual Report pursuant to Section 13 or
15(d) of the Securities Exchange Act of 1934 on Form 10-K for the Fiscal Year
Ended February 29, 2004, or any amendments or supplements thereto, including
without limitation on Form 8, with power where appropriate to affix the
corporate seal of the Corporation thereto and to attest said seal, and to file
such Form 10-K and each such amendment and supplement, with all exhibits
thereto, and any and all other documents in connection therewith, with the
Securities and Exchange Commission, hereby granting unto said attorneys-in-fact
and agents, and each of them, full power and authority to do and perform any and
all acts and things requisite and necessary to be done in and about the
premises, as fully 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, may lawfully do or cause to be done by virtue hereof.

      IN WITNESS WHEREOF, the undersigned has hereunto set his name as of the
3rd day of November, 2004.



                                              /s/ MARTIN SCHILLER
                                              ----------------------------
                                              Martin Schiller,
                                              Director of the Corporation



                                       44