VARIABLE ANNUITY ACCOUNT B OF AETNA LIFE INS & ANNUITY CO
485BPOS, EX-99.B.14.1, 2000-08-30
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                                Exhibit 99-B.14.1

                                POWER OF ATTORNEY

I, the undersigned Director and President of Aetna Life Insurance and Annuity
Company, hereby constitute and appoint Julie E. Rockmore, Kirk P. Wickman and
Megan L. Dunphy, Michael A. Pignatella and J. Neil McMurdie and each of them
individually, my true and lawful attorneys, with full power to them and each of
them to sign for me, and in my name and in the capacities indicated below, any
and all amendments, to the Registration Statements listed below filed with the
Securities and Exchange Commission under the Securities Act of 1933 and the
Investment Company Act of 1940:

Registration Statements filed under the Securities Act of 1933:

<TABLE>
<S>                     <C>                      <C>                      <C>
2-52448                 33-75960                 33-75998                 333-34014
2-52449                 33-75962                 33-75996                 333-49593
33-02339                33-75964                 33-76000                 333-49599
33-34370                33-75966                 33-76002                 333-56297
33-34583                33-75968                 33-76004                 333-72079
33-42555                33-75970                 33-76018                 333-87305
33-60477                33-75972                 33-76024                 333-89953
33-61897                33-75974                 33-76026                 333-37448
33-62473                33-75976                 33-79118
333-01107               33-75978                 33-79122
33-63611                33-75980                 33-81216
33-64277                33-75982                 33-87642
33-64331                33-75984                 33-87932
33-75248                33-75986                 33-88720
33-75954                33-75988                 33-88722
33-75956                33-75990                 33-88724
33-75958                33-75992                 33-89858
333-15817               33-75994                 33-91846
333-24645               333-09515                333-27337
</TABLE>

Registration Statements filed under the Investment Company Act of 1940:

<TABLE>
<S>           <C>           <C>            <C>             <C>
811-09665     811-2512      811-2513       811-4536        811-5906
</TABLE>

hereby ratifying and confirming on this 8th day of June, 2000, my signature as
it may be signed by my said attorneys to any such Registration Statements and
any and all amendments thereto.

                    Signature/Title
                    ---------------

                    /s/ John Y. Kim
--------------------------------------------------------
                      John Y. Kim
                Director and President
             (Principal Executive Officer)
<PAGE>

                                POWER OF ATTORNEY

I, the undersigned Director of Aetna Life Insurance and Annuity Company, hereby
constitute and appoint Julie E. Rockmore, Kirk P. Wickman, Megan L. Dunphy,
Michael A. Pignatella and J. Neil McMurdie and each of them individually, my
true and lawful attorneys, with full power to them and each of them to sign for
me, and in my name and in the capacity indicated below, any and all amendments,
to the Registration Statements listed below filed with the Securities and
Exchange Commission under the Securities Act of 1933 and the Investment Company
Act of 1940:

Registration Statements filed under the Securities Act of 1933:

<TABLE>
<S>                            <C>                         <C>                         <C>
2-52448                        33-75960                    33-75998                    333-34014
2-52449                        33-75962                    33-75996                    333-49593
33-02339                       33-75964                    33-76000                    333-49599
33-34370                       33-75966                    33-76002                    333-56297
33-34583                       33-75968                    33-76004                    333-72079
33-42555                       33-75970                    33-76018                    333-87305
33-60477                       33-75972                    33-76024                    333-89953
33-61897                       33-75974                    33-76026                    333-37448
33-62473                       33-75976                    33-79118
333-01107                      33-75978                    33-79122
33-63611                       33-75980                    33-81216
33-64277                       33-75982                    33-87642
33-64331                       33-75984                    33-87932
33-75248                       33-75986                    33-88720
33-75954                       33-75988                    33-88722
33-75956                       33-75990                    33-88724
33-75958                       33-75992                    33-89858
333-15817                      33-75994                    33-91846
333-24645                      333-09515                   333-27337
</TABLE>

Registration Statements filed under the Investment Company Act of 1940:

<TABLE>
<S>                     <C>                 <C>                  <C>                  <C>
811-09665               811-2512            811-2513             811-4536             811-5906
</TABLE>

hereby ratifying and confirming on this 8th day of June, 2000, my signature as
it may be signed by my said attorneys to any such Registration Statements and
any and all amendments thereto.

                    Signature/Title

                    /s/ Allan Baker
--------------------------------------------------------
                      Allan Baker
                       Director

<PAGE>

                                POWER OF ATTORNEY

I, the undersigned Director and Chief Financial Officer of Aetna Life Insurance
and Annuity Company, hereby constitute and appoint Julie E. Rockmore, Kirk P.
Wickman and Megan L. Dunphy, Michael A. Pignatella and J. Neil McMurdie and each
of them individually, my true and lawful attorneys, with full power to them and
each of them to sign for me, and in my name and in the capacities indicated
below, any and all amendments, to the Registration Statements listed below filed
with the Securities and Exchange Commission under the Securities Act of 1933 and
the Investment Company Act of 1940:

Registration Statements filed under the Securities Act of 1933:

<TABLE>
<S>                       <C>                         <C>                         <C>
2-52448                   33-75960                    33-75998                    333-34014
2-52449                   33-75962                    33-75996                    333-49593
33-02339                  33-75964                    33-76000                    333-49599
33-34370                  33-75966                    33-76002                    333-56297
33-34583                  33-75968                    33-76004                    333-72079
33-42555                  33-75970                    33-76018                    333-87305
33-60477                  33-75972                    33-76024                    333-89953
33-61897                  33-75974                    33-76026                    333-37448
33-62473                  33-75976                    33-79118
333-01107                 33-75978                    33-79122
33-63611                  33-75980                    33-81216
33-64277                  33-75982                    33-87642
33-64331                  33-75984                    33-87932
33-75248                  33-75986                    33-88720
33-75954                  33-75988                    33-88722
33-75956                  33-75990                    33-88724
33-75958                  33-75992                    33-89858
333-15817                 33-75994                    33-91846
333-24645                 333-09515                   333-27337
</TABLE>

Registration Statements filed under the Investment Company Act of 1940:

<TABLE>
<S>                     <C>                 <C>                  <C>                  <C>
811-09665               811-2512            811-2513             811-4536             811-5906
</TABLE>

hereby ratifying and confirming on this 8th day of June, 2000, my signature as
it may be signed by my said attorneys to any such Registration Statements and
any and all amendments thereto.

                    Signature/Title

                /s/ Catherine H. Smith
--------------------------------------------------------
                  Catherine H. Smith
         Director and Chief Financial Officer

<PAGE>

                                POWER OF ATTORNEY

I, the undersigned Vice President, Corporate Controller, and Assistant Treasurer
of Aetna Life Insurance and Annuity Company, hereby constitute and appoint Julie
E. Rockmore, Kirk P. Wickman and Megan L. Dunphy, Michael A. Pignatella and J.
Neil McMurdie and each of them individually, my true and lawful attorneys, with
full power to them and each of them to sign for me, and in my name and in the
capacities indicated below, any and all amendments, to the Registration
Statements listed below filed with the Securities and Exchange Commission under
the Securities Act of 1933 and the Investment Company Act of 1940:

Registration Statements filed under the Securities Act of 1933:

<TABLE>
<S>                            <C>                         <C>                         <C>
2-52448                        33-75960                    33-75998                    333-34014
2-52449                        33-75962                    33-75996                    333-49593
33-02339                       33-75964                    33-76000                    333-49599
33-34370                       33-75966                    33-76002                    333-56297
33-34583                       33-75968                    33-76004                    333-72079
33-42555                       33-75970                    33-76018                    333-87305
33-60477                       33-75972                    33-76024                    333-89953
33-61897                       33-75974                    33-76026                    333-37448
33-62473                       33-75976                    33-79118
333-01107                      33-75978                    33-79122
33-63611                       33-75980                    33-81216
33-64277                       33-75982                    33-87642
33-64331                       33-75984                    33-87932
33-75248                       33-75986                    33-88720
33-75954                       33-75988                    33-88722
33-75956                       33-75990                    33-88724
33-75958                       33-75992                    33-89858
333-15817                      33-75994                    33-91846
333-24645                      333-09515                   333-27337
</TABLE>


Registration Statements filed under the Investment Company Act of 1940:

<TABLE>
<S>                     <C>                 <C>                  <C>                  <C>
811-09665               811-2512            811-2513             811-4536             811-5906
</TABLE>

hereby ratifying and confirming on this 8th day of June, 2000, my signature as
it may be signed by my said attorneys to any such Registration Statements and
any and all amendments thereto.

                    Signature/Title

                 /s/ Deborah Koltenuk
--------------------------------------------------------
                   Deborah Koltenuk
        Vice President, Corporate Controller, and
                 Assistant Treasurer



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