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 or Stephen Savitsky, his true and lawful
attorney-in-fact and agent, 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 28, 2003, 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
29th day of May, 2003.


                                            /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 or Stephen Savitsky, his true and lawful
attorney-in-fact and agent, 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 28, 2003, 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
29th day of May, 2003.


                                          /s/ BERNARD J. FIRESTONE
                                         ----------------------------
                                         Bernard J. Firestone,
                                         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 or Stephen Savitsky, his true and lawful
attorney-in-fact and agent, 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 28, 2003, 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
29th day of May, 2003.


                                              /s/ DONALD MEYERS
                                              ----------------------------
                                              Donald Meyers,
                                              Director of the Corporation



<PAGE>



Sarbanes-Oxley Section 302(a) Certifications I, David Savitsky, certify that:

1. I have reviewed this annual report on Form 10-K of ATC Healthcare, Inc.;
2. Based on my knowledge, this annual report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this annual
report;
3. Based on my knowledge, the financial statements, and other financial
information included in this annual report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
registrant as of, and for, the periods presented in this annual report;
4. The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:
          (a) designed such disclosure controls and procedures to ensure that
     material information relating to the registrant, including its consolidated
     subsidiaries, is made known to us by others within those entities,
     particularly during the period in which this annual report is being
     prepared;
          (b) evaluated the effectiveness of the registrant's disclosure
     controls and procedures as of a date within 90 days prior to the filing
     date of this annual report (the "Evaluation Date"); and
          (c) presented in this annual report our conclusions about the
     effectiveness of the disclosure controls and procedures based on our
     evaluation as of the Evaluation Date;
5. The registrant's other certifying officers and I have disclosed, based on our
most recent evaluation, to the registrant's auditors and the audit committee of
registrant's board of directors (or persons performing the equivalent
functions):
          (a) all significant deficiencies in the design or operation of
     internal controls which could adversely affect the registrant's ability to
     record, process, summarize and report financial data and have identified
     for the registrant's auditors any material weaknesses in internal controls;
     and
          (b) any fraud, whether or not material, that involves management or
     other employees who have a significant role in the registrant's internal
     controls; and
6. The registrant's other certifying officers and I have indicated in this
annual report whether there were significant changes in internal controls or in
other factors that could significantly affect internal controls subsequent to
the date of our most recent evaluation, including any corrective actions with
regard to significant deficiencies and material weaknesses.

Date: June 13, 2003
                                               /s/ DAVID SAVITSKY
                                               David Savitsky
                                               Chief Executive Officer



<PAGE>






I, Alan Levy, certify that:

1. I have reviewed this annual report on Form 10-K of ATC Healthcare, Inc.;

2. Based on my knowledge, this annual report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this annual
report;

3. Based on my knowledge, the financial statements, and other financial
information included in this annual report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
registrant as of, and for, the periods presented in this annual report;

4. The
registrant's other certifying officers and I are responsible for establishing
and maintaining disclosure controls and procedures (as defined in Exchange Act
Rules 13a-14 and 15d-14) for the registrant and have:

                     (a) designed such disclosure controls and procedures to
ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to us by
others within those entities, particularly during the period in which this
annual report is being prepared;

                     (b) evaluated the effectiveness of the registrant's
disclosure controls and procedures as of a date within 90
days prior to the filing date of this annual report (the "Evaluation Date"); and

                     (c) presented in this annual report our conclusions about
the effectiveness of the disclosure controls and
procedures based on our evaluation as of the Evaluation Date;

5. The registrant's other certifying officers and I have disclosed, based on our
most recent evaluation, to the registrant's auditors and the audit committee of
registrant's board of directors (or persons performing the equivalent
functions):

                     (a) all significant deficiencies in the design or operation
of internal controls which could adversely affect
the registrant's ability to record, process, summarize and report financial data
and have identified for the registrant's auditors any material weaknesses in
internal controls; and

                     (b) any fraud, whether or not material, that involves
management or other employees who have a significant role
in the registrant's internal controls; and

6. The registrant's other certifying officers and I have indicated in this
annual report whether there were significant changes in internal controls or in
other factors that could significantly affect internal controls subsequent to
the date of our most recent evaluation, including any corrective actions with
regard to significant deficiencies and material weaknesses. Date: June 13, 2003

                              /s/ ALAN LEVY
                              Alan Levy
                              Chief Financial Officer,
                              Senior Vice President, Finance and Treasurer


<PAGE>