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
attorneys-in-fact 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withdrawn by the undersigned in a signed writing delivered to each of the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