<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>7
<FILENAME>l93742exv24.txt
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
<PAGE>
                                                                    Exhibit 24

                                POWER OF ATTORNEY

The undersigned directors and/or officers of Dana Corporation (the Corporation)
hereby appoint M.L. DeBacker, M.J. Hardman, C.W. Hinde, J.M. Magliochetti, R.C.
Richter, and R.J. Westerheide, and each of them severally, as their true and
lawful attorneys-in-fact:

      (i) to execute, in their names and capacities as directors and/or officers
of the Corporation, one or more registration statements, on the appropriate
forms, and all exhibits, amendments and supplements thereto and any related
documents, to register the notes to be exchanged for the unregistered notes of
the Corporation authorized for issuance pursuant to resolutions approved by the
Corporation's Board of Directors on February 12, 2002, the exchange of the
notes, and/or the resale of the unregistered notes, all as approved in such
resolutions, and

      (ii) to file, in the name and on behalf of the Corporation, such
registration statements, exhibits, amendments, supplements and documents with
the Securities and Exchange Commission under the Securities Act of 1933, as
amended.

This Power of Attorney automatically ends as to each appointee upon the
termination of his or her service with Dana.

In witness whereof, the undersigned have executed this instrument on April 16,
2002.


/s/ B. F. Bailar                                /s/ R. B. Priory
------------------------------                  ------------------------------
B. F. Bailar                                    R. B. Priory


/s/ A. C. Baillie                               /s/ F. M. Senderos
------------------------------                  ------------------------------
A. C. Baillie                                   F M. Senderos


/s/ E. M. Carpenter                             /s/ M. L. DeBacker
------------------------------                  ------------------------------
E. M. Carpenter                                 M. L. DeBacker


/s/ E. Clark                                    /s/ M. J. Hardman
------------------------------                  ------------------------
E. Clark                                        M. J. Hardman


/s/ G. H. Hiner                                 /s/ C. W. Hinde
------------------------------                  ------------------------
G. H. Hiner                                     C. W. Hinde


/s/ J. P. Kelly                                 /s/ R. C. Richter
------------------------------                  ------------------------
J. P. Kelly                                     R. C. Richter


/s/ J. M. Magliochetti                          /s/ R. J. Westerheide
------------------------------                  ------------------------------
J. M. Magliochetti                              R. J. Westerheide


/s/ M. R. Marks
------------------------
M. R. Marks

</TEXT>
</DOCUMENT>
