EXHIBIT 24.3

                           DIRECTORS AND OFFICERS OF
                      GEORGIA GULF CHEMICALS & VINYLS, LLC
                       REGISTRATION STATEMENT ON FORM S-4

                               POWER OF ATTORNEY

    The undersigned directors and officers of Georgia Gulf Chemicals & Vinyls,
LLC, a Delaware limited liability company (the "Company"), do hereby constitute
and appoint Edward A. Schmitt, Richard B. Marchese and Joel I. Beerman, and each
of them, with full power of substitution and resubstitution, as
attorneys-in-fact or attorney-in-fact of the undersigned, for him/her and in
his/her name, place and stead, to execute and file with the Securities and
Exchange Commission (the "Commission") under the Securities Act of 1933 one or
more Registration Statement (s) on Form S-4 relating to the registration for
sale of the Company's guarantee (the "Securities") of the 10 3/8% Senior
Subordinated Notes due 2007 issued by Georgia Gulf Corporation, with any and all
amendments, supplements and exhibits thereto (including pre-effective and
post-effective amendments or supplements), to execute and file any and all other
applications or other documents to be filed with the Commission and all
documents required to be filed with any state securities regulators or
commission pertaining to such Securities registered pursuant to the Registration
Statement(s) on Form S-4, with any and all amendments, supplements and exhibits
thereto, each such attorney to have full power to act with or without the
others, and to have full power and authority to do and perform, in the name and
on behalf of the undersigned, every act whatsoever necessary, advisable or
appropriate to be done in the premises as fully and to all intents and purposes
as the undersigned might or could do in person, hereby ratifying and approving
the act of said attorneys and any of them and any such substitute.

                         EXECUTED AS OF MARCH 30, 2000


                                                
/s/ EDWARD A. SCHMITT                              /s/ RICHARD B. MARCHESE
- -------------------------------------------        -------------------------------------------
Edward A. Schmitt                                  Richard B. Marchese
President, Chief Executive Officer and             Vice President-Finance, Chief Financial
Director                                           Officer and Director
(Principal Executive Officer)                      (Principal Financial and Accounting Officer)

/s/ JOEL I. BEERMAN
- -------------------------------------------
Joel I. Beerman
Vice President-General Counsel and Director