Exhibit 24


                                POWER OF ATTORNEY


         The undersigned does hereby constitute and appoint each of Steven A.
Flyer, John Papachristos and Avi V. Stieglitz as the true and lawful
attorney-in-fact and agent of the undersigned, and authorizes and designates
each of the foregoing attorneys-in-fact to sign on behalf of the undersigned,
and to file filings and any amendments thereto, with the Securities and Exchange
Commission, made by or on behalf of the undersigned in respect of (i) the
beneficial ownership of equity securities of Accuride Corporation held by the
undersigned, directly, indirectly or beneficially, pursuant to Sections 13(d),
13(g) and 16 of the Securities Exchange Act of 1934, as amended (the "Exchange
Act"), and the rules and regulations thereunder and (ii) the disposition of
equity securities of Accuride Corporation held by the undersigned, directly,
indirectly or beneficially, in accordance with Rule 144 of the Securities Act of
1933, as amended (the "Securities Act"), and the rules and regulations
thereunder, including the filing of any Form 144 pursuant to the Securities Act.
The undersigned hereby grants to each 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
herein granted, 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-facts 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 each of the undersigned, are not
assuming any of the undersigned's responsibilities to comply with Sections
13(d), 13(g) or 16 of the Exchange Act or Rule 144 of the Securities Act.

         This Power of Attorney shall remain in full force and effect until
withdrawn by the undersigned in a signed writing delivered to each of the
foregoing attorneys-in-fact.

         IN WITNESS WHEREOF, each of the undersigned has caused this Power of
Attorney to be executed as of this 14th day of April, 2005.







                                    By:     /s/ Andrew R. Heyer
                                            -------------------------------
                                            Name:  Andrew R. Heyer