<PAGE>

                                                                     Exhibit 24

                               POWER OF ATTORNEY

   KNOW ALL PERSONS BY THESE PRESENTS, that the person whose signature appears
below constitutes and appoints Timothy P. Harris, David R. Odenath, Jr., and
Michael Bohm, each of them severally, his true and lawful attorney-in-fact with
power of substitution and resubstitution to sign in his name, place and stead,
in any and all capacities, to do any and all things and execute any and all
instruments that such attorney may deem necessary or advisable under the
Securities Exchange Act of 1934, and any rules, regulations and requirements of
the Securities and Exchange Commission (the "Commission") in connection with
filing with the Commission of an Annual Report on Form 10-K/A of American
Skandia Life Assurance Corporation (the "Registrant") for the fiscal year ended
December 31, 2004 ("Form 10-K/A"); including specifically, but without limiting
the generality of the foregoing, the power and authority to sign his name in
his respective capacity as a member of the Board of Directors of the Registrant
to the Form 10-K/A and such other form or forms as may be appropriate to be
filed with the Commission as any of them may deem appropriate, together will
all exhibits thereto, and to any and all amendments thereto and to any other
documents filed with the Commission, as fully for all intents and purposes as
he might or could do in person, and hereby ratifies and confirms all said
attorneys-in-fact and agents, each acting alone, and his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.

   IN WITNESS WHEREOF, I have hereunto set my hand this 9th day of February
2005.

                                                  /s/ James J. Avery, Jr.
                                                  -----------------------------
                                                  James J. Avery, Jr.

<PAGE>

                               POWER OF ATTORNEY

   KNOW ALL PERSONS BY THESE PRESENTS, that the person whose signature appears
below constitutes and appoints Timothy P. Harris, David R. Odenath, Jr., and
Michael Bohm, each of them severally, his true and lawful attorney-in-fact with
power of substitution and resubstitution to sign in his name, place and stead,
in any and all capacities, to do any and all things and execute any and all
instruments that such attorney may deem necessary or advisable under the
Securities Exchange Act of 1934, and any rules, regulations and requirements of
the Securities and Exchange Commission (the "Commission") in connection with
filing with the Commission of an Annual Report on Form 10-K/A of American
Skandia Life Assurance Corporation (the "Registrant") for the fiscal year ended
December 31, 2004 ("Form 10-K/A"); including specifically, but without limiting
the generality of the foregoing, the power and authority to sign his name in
his respective capacity as a member of the Board of Directors of the Registrant
to the Form 10-K/A and such other form or forms as may be appropriate to be
filed with the Commission as any of them may deem appropriate, together will
all exhibits thereto, and to any and all amendments thereto and to any other
documents filed with the Commission, as fully for all intents and purposes as
he might or could do in person, and hereby ratifies and confirms all said
attorneys-in-fact and agents, each acting alone, and his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.

   IN WITNESS WHEREOF, I have hereunto set my hand this 9th day of February
2006.

                                                  /s/ Charles E. Chaplin
                                                  -----------------------------
                                                  Charles E. Chaplin

<PAGE>

                               POWER OF ATTORNEY

   KNOW ALL PERSONS BY THESE PRESENTS, that the person whose signature appears
below constitutes and appoints Timothy P. Harris, David R. Odenath, Jr., and
Michael Bohm, each of them severally, his true and lawful attorney-in-fact with
power of substitution and resubstitution to sign in his name, place and stead,
in any and all capacities, to do any and all things and execute any and all
instruments that such attorney may deem necessary or advisable under the
Securities Exchange Act of 1934, and any rules, regulations and requirements of
the Securities and Exchange Commission (the "Commission") in connection with
filing with the Commission of an Annual Report on Form 10-K/A of American
Skandia Life Assurance Corporation (the "Registrant") for the fiscal year ended
December 31, 2004 ("Form 10-K/A"); including specifically, but without limiting
the generality of the foregoing, the power and authority to sign his name in
his respective capacity as a member of the Board of Directors of the Registrant
to the Form 10-K/A and such other form or forms as may be appropriate to be
filed with the Commission as any of them may deem appropriate, together will
all exhibits thereto, and to any and all amendments thereto and to any other
documents filed with the Commission, as fully for all intents and purposes as
he might or could do in person, and hereby ratifies and confirms all said
attorneys-in-fact and agents, each acting alone, and his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.

   IN WITNESS WHEREOF, I have hereunto set my hand this 9th day of February
2006.

                                                  /s/ Helen M. Galt
                                                  -----------------------------
                                                  Helen M. Galt

<PAGE>

                               POWER OF ATTORNEY

   KNOW ALL PERSONS BY THESE PRESENTS, that the person whose signature appears
below constitutes and appoints Timothy P. Harris, David R. Odenath, Jr., and
Michael Bohm, each of them severally, his true and lawful attorney-in-fact with
power of substitution and resubstitution to sign in his name, place and stead,
in any and all capacities, to do any and all things and execute any and all
instruments that such attorney may deem necessary or advisable under the
Securities Exchange Act of 1934, and any rules, regulations and requirements of
the Securities and Exchange Commission (the "Commission") in connection with
filing with the Commission of an Annual Report on Form 10-K/A of American
Skandia Life Assurance Corporation (the "Registrant") for the fiscal year ended
December 31, 2004 ("Form 10-K/A"); including specifically, but without limiting
the generality of the foregoing, the power and authority to sign his name in
his respective capacity as a member of the Board of Directors of the Registrant
to the Form 10-K/A and such other form or forms as may be appropriate to be
filed with the Commission as any of them may deem appropriate, together will
all exhibits thereto, and to any and all amendments thereto and to any other
documents filed with the Commission, as fully for all intents and purposes as
he might or could do in person, and hereby ratifies and confirms all said
attorneys-in-fact and agents, each acting alone, and his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.

   IN WITNESS WHEREOF, I have hereunto set my hand this 9th day of February
2006.

                                                  /s/ Bernard J. Jacob
                                                  -----------------------------
                                                  Bernard J. Jacob

<PAGE>

                               POWER OF ATTORNEY

   KNOW ALL PERSONS BY THESE PRESENTS, that the person whose signature appears
below constitutes and appoints Timothy P. Harris, David R. Odenath, Jr., and
Michael Bohm, each of them severally, his true and lawful attorney-in-fact with
power of substitution and resubstitution to sign in his name, place and stead,
in any and all capacities, to do any and all things and execute any and all
instruments that such attorney may deem necessary or advisable under the
Securities Exchange Act of 1934, and any rules, regulations and requirements of
the Securities and Exchange Commission (the "Commission") in connection with
filing with the Commission of an Annual Report on Form 10-K/A of American
Skandia Life Assurance Corporation (the "Registrant") for the fiscal year ended
December 31, 2004 ("Form 10-K/A"); including specifically, but without limiting
the generality of the foregoing, the power and authority to sign his name in
his respective capacity as a member of the Board of Directors of the Registrant
to the Form 10-K/A and such other form or forms as may be appropriate to be
filed with the Commission as any of them may deem appropriate, together will
all exhibits thereto, and to any and all amendments thereto and to any other
documents filed with the Commission, as fully for all intents and purposes as
he might or could do in person, and hereby ratifies and confirms all said
attorneys-in-fact and agents, each acting alone, and his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.

   IN WITNESS WHEREOF, I have hereunto set my hand this 9th day of February
2006.

                                                  /s/ Ronald P. Joelson
                                                  -----------------------------
                                                  Ronald P. Joelson