EXHIBIT 24
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                                POWER OF ATTORNEY

     The undersigned hereby constitutes and appoints Roger Assad 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 executive officer and/or director of ElkCorp (the
          "Company"), Forms 3, 4 and 5, and any amendments thereto, in
          accordance with Section 16(a) of the Securities Exchange Act of 1934,
          as amended (the "Act") and the rules promulgated thereunder;

     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 and timely file any such form with the Securities and
          Exchange Commission and any stock exchange or similar 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 sole discretion.

     The undersigned hereby grants to such attorney-in-fact full power and
authority to do and perform any and every act and thing whatsoever requisite,
necessary or proper to be done in the exercise of any of the rights and powers
granted herein, as fully to all intents and purposes as the undersigned 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 granted
herein. The undersigned hereby grants to such attorney-in-fact the right to
appoint a substitute attorney-in-fact from time to time in such
attorney-in-fact's sole discretion. The undersigned acknowledges that the
foregoing attorneys-in-fact may rely entirely on information furnished orally or
in writing by the undersigned, or a representative of the undersigned, to such
attorney-in-fact. 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 Act.

     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 26th day of February, 2007.


     /s/ Kenneth E. Walton
     Name: Kenneth E. Walton

     Title: Director