Page  7          10K  POWER  OF  ATTORNEY.doc
10K  POWER  OF  ATTORNEY.doc
03/13/00



                                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 Annual Report
on  Form  10-K for the Fiscal 1999 Stub Year ended December 31, 1999 and any and
all  amendments  thereto,  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, 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 23 day of February, 2000.



/s/  Daniel  W.  Duval
----------------------
Daniel  W.  Duval


<PAGE>

                                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 Annual Report
on  Form  10-K for the Fiscal 1999 Stub Year ended December 31, 1999 and any and
all  amendments  thereto,  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, 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 23 day of February, 2000.

/s/  Richard  A.  Drexler
-------------------------
Richard  A.  Drexler

<PAGE>



                                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 Annual Report
on  Form  10-K for the Fiscal 1999 Stub Year ended December 31, 1999 and any and
all  amendments  thereto,  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, 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 23 day of February, 2000.



/s/  Jean-Pierre  Ergas
-----------------------
Jean-Pierre  Ergas

<PAGE>



                                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 Annual Report
on  Form  10-K for the Fiscal 1999 Stub Year ended December 31, 1999 and any and
all  amendments  thereto,  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, 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 23 day of February, 2000.



/s/  Donald  W.  Grinter
------------------------
Donald  W.  Grinter

<PAGE>



                                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 Annual Report
on  Form  10-K for the Fiscal 1999 Stub Year ended December 31, 1999 and any and
all  amendments  thereto,  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, 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 23 day of February, 2000.



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


<PAGE>



                                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 Annual Report
on  Form  10-K for the Fiscal 1999 Stub Year ended December 31, 1999 and any and
all  amendments  thereto,  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, 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 23 day of February, 2000.



/s/  George  W.  Peck  IV
-------------------------
George  W.  Peck  IV

<PAGE>



                                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 Annual Report
on  Form  10-K for the Fiscal 1999 Stub Year ended December 31, 1999 and any and
all  amendments  thereto,  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, 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 23 day of February, 2000.



/s/  Willard  H.  Thompson
--------------------------
Willard  H.  Thompson