JEWELS COM
SB-2/A, EX-25, 2000-07-14
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SIGNATURES
In  accordance  with  the  requirements  of  the  Securities  Act of 1933, the
registrant certifies that it has reasonable  grounds  to believe  that it meets
all  of  the  requirements  for  filing  on  Form  SB-2  and  authorized  this
registration  statement  to  be  signed  on  its  behalf  by  the  undersigned,
thereunto duly authorize, in the City of Las Vegas, State of Nevada, on _____
__________.

Jewels.com


By: /s/
_________________________
Erica Nemmers, President

Special Power of Attorney

The  undersigned  constitute and appoint  Erica  Nemmers their true and lawful
attorney - in - fact and agent with full power of substitution, for him and in
his name,  place,  and stead,  in any and all capacities,  to sign any and all
amendments, including post-effective amendments, to this Form SB-2 Registration
Statement,  and to file the same with all exhibits thereto,  and all documents
in connection therewith, with the Securities and Exchange Commission, granting
such attorney-in-fact the 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 such attorney in - fact may
lawfully do or cause to be done by virtue hereof.

In  accordance  with  the  requirements  of  the  Securities Act of 1933, this
registration  statement  has  been  signed  by  the  following  persons in the
capacities and on the dates stated:


Signature					Title				Date

	__________________________________President______________________
	Erica Nemmers

	__________________________________Secretary______________________
	Baylor Gordon



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