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
__th day of ___, 2004.


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

                                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
__th day of ___, 2004.


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




<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
__th day of ___, 2004.


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