<PAGE>
EXHIBIT 12
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below constitutes and appoints SHARON NITKA as his true and lawful
attorney-in-fact and agent, with full power of substitution and
resubstitution, for him and in his name, place and stead, in any and all
capacities, to sign NURESCELL INC.'S Form 10-KSB report for the year ended
March 31, 2000 and any and all amendments thereto, and to file the same, with
all exhibits thereto, and other documents in connection therewith, with the
Securities and Exchange Commission, granting unto said attorney-in-fact and
agent full power and authority to do and perform each and every act and thing
requisite and necessary to be done in connection therewith, as fully to all
intents and purposes as he might or could do in person and hereby ratifying
and confirming all that said attorney-in-fact and agent, or her substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.
<TABLE>
<CAPTION>
SIGNATURE TITLE DATE
<S> <C> <C>
/s/ WILLIAM A. WILSON President and Chairman of the Board July 5, 2000
---------------------
William A. Wilson
/s/ SHELBY T. BREWER Director July 5, 2000
--------------------
Shelby T. Brewer
/s/ JOHN R. LONGENECKER Director and Vice President - Operations July 5, 2000
-----------------------
John R. Longenecker
/s/ ADRIAN A. JOSEPH Chief Executive Officer July 5, 2000
--------------------
Adrian A. Joseph
/s/ ROBERT MERRIMAN Director July 5, 2000
-------------------
Robert Merriman
</TABLE>
