NATIONAL EQUITY TRUST TOP TEN PORTFOLIO SERIES 215
S-6, EX-24, 2000-08-14
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                                POWER OF ATTORNEY



     KNOW ALL MEN BY  THESE  PRESENTS,  that  the  undersigned,  a  director  of
Prudential Securities Incorporated,  a Delaware corporation,  hereby constitutes
and appoints,  Kenneth Swankie, Richard R. Hoffmann, W. David Hatton and Charles
Moore and each of them  (with  full power to each of them to act alone) his true
and lawful attorney-in-fact and agent for him and on his behalf and in his name,
place and stead, in any and all capacities,  to sign, execute and affix his seal
to and file one or more Registration Statements on Form S-6 under the Securities
Act  of  1933,   including  any  amendment  or  amendments   thereto  (including
post-effective  amendments  thereto),  with all  exhibits  and any and all other
documents required to be filed with respect to any series of any unit investment
trusts of which the corporation is a sponsor or a co-sponsor with any regulatory
authority,  federal or state,  relating to the registration or issuance of units
of fractional  undivided  interest in one or more of said unit investment trusts
without limitation, granting unto said attorneys-in-fact, 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 in order to  effectuate  the same
as fully for all  intents  and  purposes  as he might or could do if  personally
present,  hereby  ratifying and confirming all that said  attorneys-in-fact  and
agents, or any of them, may lawfully do or cause to be done by virtue hereof.

     IN WITNESS  WHEREOF,  the  undersigned  director of  Prudential  Securities
Incorporated, has hereunto set his hand this 14th day of August, 2000.


                                             _/s/Judith Y. Vance ______
                                                 Judith Y. Vance


<PAGE>


                               POWER OF ATTORNEY



     KNOW ALL MEN BY  THESE  PRESENTS,  that  the  undersigned,  a  director  of
Prudential Securities Incorporated,  a Delaware corporation,  hereby constitutes
and appoints,  Kenneth Swankie, Richard R. Hoffmann, W. David Hatton and Charles
Moore and each of them  (with  full power to each of them to act alone) his true
and lawful attorney-in-fact and agent for him and on his behalf and in his name,
place and stead, in any and all capacities,  to sign, execute and affix his seal
to and file one or more Registration Statements on Form S-6 under the Securities
Act  of  1933,   including  any  amendment  or  amendments   thereto  (including
post-effective  amendments  thereto),  with all  exhibits  and any and all other
documents required to be filed with respect to any series of any unit investment
trusts of which the corporation is a sponsor or a co-sponsor with any regulatory
authority,  federal or state,  relating to the registration or issuance of units
of fractional  undivided  interest in one or more of said unit investment trusts
without limitation, granting unto said attorneys-in-fact, 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 in order to  effectuate  the same
as fully for all  intents  and  purposes  as he might or could do if  personally
present,  hereby  ratifying and confirming all that said  attorneys-in-fact  and
agents, or any of them, may lawfully do or cause to be done by virtue hereof.

     IN WITNESS  WHEREOF,  the  undersigned  director of  Prudential  Securities
Incorporated, has hereunto set his hand this 14th day of August, 2000.


                                             _/s/David. R. Odenath ______
                                                 David R. Odenath




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