**Exhibit 24**

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, THAT EACH PERSON WHOSE SIGNATURE APPEARS BELOWCONSTITUTES AND APPOINTS JONG S. WHANG AND BRADLEY C. ANDERSON, AND EACH OFTHEM, HIS TRUE AND LAWFUL ATTORNEYS-IN-FACT AND AGENTS, WITH FULL POWER OFSUBSTITUTION AND RESUBSTITUTION, FOR HIM AND IN HIS NAME, PLACE AND STEAD, INANY AND ALL CAPACITIES, TO SIGN AMTECH SYSTEMS, INC.’S ANNUAL REPORT ONFORM 10-K FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2006, AND ANY AND ALLAMENDMENTS TO SUCH ANNUAL REPORT ON FORM 10-K, AND TO FILE THE SAME, WITH ALLEXHIBITS THERETO, AND OTHER DOCUMENTS IN CONNECTION THEREWITH WITH THESECURITIES AND EXCHANGE COMMISSION, GRANTING UNTO SAID ATTORNEYS-IN-FACT ANDAGENTS, AND EACH OF THEM, FULL POWER AND AUTHORITY TO DO AND PERFORM EACH ANDEVERY ACT AND THING REQUISITE AND NECESSARY TO BE DONE IN AND ABOUT THEPREMISES, AS FULLY AND TO ALL INTENTS AND PURPOSES AS HE MIGHT OR COULD DO INPERSON HEREBY RATIFYING AND CONFIRMING ALL THAT SAID ATTORNEYS-IN-FACT ANDAGENTS, OR HIS SUBSTITUTE OR SUBSTITUTES, MAY LAWFULLY DO OR CAUSE TO BE DONE BYVIRTUE HEREOF.

| **SIGNATURE**               |   | **TITLE**                              |   | **DATE**            |
|-----------------------------|--------|----------------------------------------|--------|---------------------|
|                             |   |                                        |   |                     |
| /s/ Jong S.   Whang         |   | Chairman of   the Board, President and |   | December 20,   2006 |
|                             |   | Chief   Executive Officer              |   |                |
| Jong S.   Whang             |   | (Principal   Executive Officer)        |   |                |
|                        |   |                                   |   |                |
| /s/ Bradley   C. Anderson   |   | Vice   President – Finance        |   | December 20,   2006 |
|                             |   | and Chief   Financial Officer          |   |                |
| Bradley C.   Anderson       |   | (Principal   Financial Officer)        |   |                |
|                        |   |                                   |   |                |
| /s/ Robert   T. Hass        |   | Chief   Accounting Officer             |   | December 20,   2006 |
|                             |   | (Principal   Accounting Officer)       |   |                |
| Robert T.   Hass            |   |                                   |   |                |
|                        |   |                                   |   |                |
| /s/ Lawrence   D. Firestone |   | Director                               |   | December 20,   2006 |
|                             |   |                                   |   |                |
| Lawrence D.   Firestone     |   |                                   |   |                |
|                        |   |                                   |   |                |
| /s/ Robert   F. King        |   | Director                               |   | December 20,   2006 |
|                             |   |                                   |   |                |
| Robert F.   King            |   |                                   |   |                |