POWER OF ATTORNEY

For Executing Forms 3, 4 and 5





 The undersigned hereby constitutes and appoints each of John Christy, Jeffrey S. Wilke

and Raj B. Dave, 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, as amended,

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, as amended.



 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 25th day of September, 2013.







   /s/ Daniel T. Smith

   Daniel T. Smith