NATIONWIDE MUTUAL FUNDS
N-14, EX-16, 2000-12-15
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                                                                      EXHIBIT 16

                                POWER OF ATTORNEY

         KNOWN ALL MEN BY THESE PRESENTS, that each of the undersigned as
trustees and/or officers of NATIONWIDE MUTUAL FUNDS (the "Trust"), an Ohio
business trust, which have filed or will file with the U.S. Securities and
Exchange Commission under the provisions of the Securities Act of 1933 and/or
the Investment Company Act of 1940, as amended, various Registration Statements
and amendments thereto for the registration under said Acts of the Trust hereby
constitutes and appoints Joseph J. Gasper, Paul J. Hondros, James F. Laird, Jr.,
Kevin S. Crossett, Dina A. Tantra and Elizabeth A. Davin, and each of them with
power to act without the others, his/her attorney, with full power of
substitution and resubstitution, for and in his/her name, place and stead, in
any and all capacities, to approve, and sign such Registration Statements and
any and all amendments thereto, with power to affix the corporate seal of said
corporation thereto and to attest said seal and to file the same, with all
exhibits thereto and other documents in connection therewith, with the U.S.
Securities and Exchange Commission, thereby granting unto said attorneys, and
each of them, full power and authority to do and perform all and every act and
thing requisite to all intents and purposes as he/she might or could do in
person, hereby ratifying and confirming that which said attorneys, or any of
them, may lawfully do or cause to be done by virtue hereof. This instrument may
be executed in one or more counterparts.

         IN WITNESS WHEREOF, the undersigned have herewith set their names and
seals as of this 26th day of July, 2000.

<TABLE>
<S>                                    <C>
 /s/ CHARLES E. ALLEN                   /s/ PAULA CHOLMONDELEY
---------------------------            ---------------------------------------
Charles E. Allen, Trustee              Paula Cholmondeley, Trustee


 /s/ C. BRENT DEVORE                    /s/ ROBERT M. DUNCAN
---------------------------            ---------------------------------------
C. Brent DeVore, Trustee               Robert M. Duncan, Trustee


 /s/ JOSEPH J. GASPER                   /s/ BARBARA HENNIGER
---------------------------            ---------------------------------------
Joseph J. Gasper, Trustee              Barbara Henniger, Trustee


 /s/ PAUL J. HONDROS                    /s/ THOMAS J. KERR, IV
---------------------------            ---------------------------------------
Paul J. Hondros, Trustee               Thomas J. Kerr, IV, Trustee


 /s/ DOUGLAS F. KRIDLER                 /s/ DIMON R. MCFERSON
---------------------------            ---------------------------------------
Douglas F. Kridler, Trustee            Dimon R. McFerson, Trustee and Chairman


 /s/ ARDEN L. SHISLER                   /s/ DAVID C. WETMORE
---------------------------            ---------------------------------------
Arden L. Shisler, Trustee              David C. Wetmore, Trustee
</TABLE>




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