POWER OF ATTORNEY

     The  undersigned,  as  a  director  and/or an officer of ABC-NACO Inc. (the
"Company"),  does  hereby  constitute  and  appoint  Joseph  A.  Seher  and J.P.
Singsank,  and  each of them, as his true and lawful attorney-in-fact and agent,
with  full  power  of substitution and re-substitution, for him and in his name,
place  and  stead, in any and all capacities, to sign the Company's Registration
Statement  on  Form  S-3  and  any  and  all amendments thereto (including post-
effective  amendments  and  registration  statements  filed pursuant to Rule 462
under  the  Securities  Act  of  1933 and otherwise), and to file the same, with
exhibits  and  schedules  thereto,  and  other  documents  therewith,  with  the
Securities  and  Exchange  Commission,  granting unto said attorneys-in-fact and
agents  the  full  power  and authority to do and perform each and every act and
thing  necessary  or desirable to be done in and about the premises, as fully to
all  intents  and  purposes as he might or could do in person, thereby ratifying
and  confirming all that said attorneys-in-fact, or his substitute, may lawfully
do  or  cause  to  be  done  by  virtue  hereof.

     IN WITNESS WHEREOF, I have hereunto set my hand this 24th day of May, 2000.



                                   /s/  James  E.  Martin
                                   ----------------------
                                   James  E.  Martin