Exhibit
24


Power
of Attorney





WHEREAS , the undersigned
officers and directors of Wilshire Enterprises, Inc. (the “Company”) desire to
authorize Sherry Wilzig Izak to act as their attorney-in-fact and agent, for the
purpose of executing and filing the registrant’s Annual Report on Form 10-K,
including all amendments and supplements thereto,





NOW, THEREFORE,





KNOW ALL MEN BY THESE PRESENTS
, that each person whose signature appears below constitutes and appoints Sherry
Wilzig Izak and each of them, his or her true and lawful attorney-in-fact and
agent, with full power of substitution and re-substitution, to sign the
Company’s Annual Report on Form 10-K for the year ended December 31, 2008,
including any and all amendments to such Annual Report, and to file the same,
with all exhibits thereto, and other documents in connection therewith, with the
Securities and Exchange Commission, granting unto said attorneys-in-fact and
agents, and each of them, full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the
premises, as fully and 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, or any of them, or their or his substitute or substitutes, may lawfully
do or cause to be done by virtue hereof.





IN WITNESS WHEREOF , the
undersigned have executed this power of attorney in the following capacities as
of the 31st day of March, 2009.





Directors:





By:
                                      
                                      /s/
      Miles Berger
                                      
                                      Date:
      March 31, 2009Miles
      BergerBy:
                                      
                                      /s/
      Milton Donnenberg
                                      
                                      Date:
      March 31, 2009Milton
      DonnenbergBy:
                                      
                                      /s/
      S. Wilzig Izak
                                      
                                      Date:
      March 31, 2009S.
      Wilzig IzakBy:
                                      
                                      /s/
      James M. Orphanides
                                      
                                      Date:
      March 31, 2009James
      M. OrphanidesBy:
                                      
                                      /s/
      Eric J. Schmertz, Esq.
                                      
                                      Date:
      March 31, 2009Eric
      J. Schmertz, Esq.By:
                                      
                                      /s/
      Kevin B. Swill
                                      
                                      Date:
      March 31, 2009Kevin
      B. SwillBy:
                                      
                                      /s/
      Martin Willschick
                                      
                                      Date:
      March 31, 2009Martin
      Willschick




By:
                
                /s/
      S. Wilzig Izak
                
                Date:
      March 31, 2009S.
      Wilzig IzakChairman
      of the Board and Chief Executive
                  Officer