GOLDMAN SACHS GROUP INC
SC 13D, EX-99.26, 2000-12-11
SECURITY BROKERS, DEALERS & FLOTATION COMPANIES
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                                                              EXHIBIT 99.26



                             POWER OF ATTORNEY


     KNOW  ALL  PERSONS  BY  THESE  PRESENTS  that  BRIDGE  STREET  SPECIAL
OPPORTUNITIES 2000, L.L.C. (the "Company") does hereby make, constitute and
appoint each of Hans L. Reich and Roger S. Begelman,  acting  individually,
its true and lawful attorney, to execute and deliver in its name and on its
behalf whether the Company is acting  individually or as  representative of
others,  any and all filings  required to be made by the Company  under the
Securities Exchange Act of 1934, as amended,  giving and granting unto each
said  attorney-in-fact  power and authority to act in the premises as fully
and to all  intents  and  purposes  as the  Company  might  or  could do if
personally present by one of its authorized  signatories,  hereby ratifying
and confirming all that said attorney-in-fact shall lawfully do or cause to
be done by virtue hereof.

     THIS POWER OF  ATTORNEY  shall  remain in full force and effect  until
either  revoked  in writing  by the  undersigned  or until such time as the
person  or  persons  to whom  power of  attorney  has been  hereby  granted
cease(s) to be an employee of The Goldman  Sachs Group,  Inc. or one of its
affiliates.

     IN WITNESS WHEREOF, the undersigned has duly subscribed these presents
as of December 6, 2000.


BRIDGE STREET SPECIAL OPPORTUNITIES 2000, L.L.C.


By:/s/ Kaca B. Enquist
---------------------------------
Name:  Kaca B. Enquist
Title: Vice President/Secretary




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