Exhibit 24

POWER OF ATTORNEY

For Executing Forms 3, 4 and 5



 The undersigned hereby constitutes and appoints each of

Stephen K. Krull, Jeffrey S. Wilke and Rodney A. Nowland,

signing singly, the undersigned's true and lawful attorney-in-fact to:



(1) execute for and on behalf of the undersigned, in the

undersigned's capacity as an officer and/or director

of Owens Corning (the "Company"), Forms 3, 4 and 5

in accordance with Section 16(a) of the Securities

Exchange Act of 1934 and the rules thereunder,

and any other forms or reports the undersigned may

be required to file in connection with the undersigned's

ownership, acquisition, or disposition of securities of the Company;



(2) do and perform any and all acts for and on behalf

of the undersigned which may be necessary or desirable

to complete and execute any such Form 3, 4 or 5, or other

form or report, and timely file such form or report with

the United States Securities and Exchange Commission

and any stock exchange or other authority; and



(3) take any other action of any type whatsoever in connection

with the foregoing which, in the opinion of such attorney-in-fact,

may be of benefit to, in the best interest of, or legally required by,

the undersigned, it being understood that the documents

executed by such attorney-in-fact on behalf of the undersigned

pursuant to this Power of Attorney shall be in such form and shall

contain such terms and conditions as such attorney-in-fact may

approve in such attorney-in-fact's discretion.



 The undersigned hereby grants to each such attorney-in-fact full

power and authority to do and perform all and every act and thing

whatsoever requisite, necessary and proper to be done in the exercise

of any of the rights and powers herein granted, as fully to all intents

and purposes as such attorney-in-fact might or could do if personally

present, with full power of substitution or revocation, hereby

ratifying and confirming all that such attorney-in-fact, or such

attorney-in-fact's  substitute or substitutes, shall lawfully do or

cause to be done by virtue of this Power of Attorney and the rights

and powers herein granted.  The undersigned acknowledges that the

foregoing attorneys-in-fact, in serving in such capacity at the

request of the undersigned, are not assuming, nor is the Company

assuming, any of the undersigned's responsibilities to comply

with Section 16 of the Securities Exchange Act of 1934.



 This Power of Attorney shall remain in full force and effect

until the undersigned is no longer required to file Forms 3, 4 and

5 with respect to the undersigned's holdings of and transactions in

securities issued by the Company, unless earlier revoked by the

undersigned in a signed writing delivered to the foregoing

attorneys-in-fact.



 IN WITNESS WHEREOF, the undersigned has caused this Power of

Attorney to be executed as of this 19th day of October, 2006.







   /s/ Joseph F. Neely

   Joseph F. Neely