EXHIBIT 24(vii)

                                POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that the undersigned Director of NACCO
Industries, Inc. hereby constitutes and appoints Charles A. Bittenbender,
Kenneth C. Schilling and Constantine E. Tsipis, and each of them, as the true
and lawful attorney or attorneys-in-fact, with full power of substitution and
revocation, for the undersigned and in the name, place and stead of the
undersigned, to sign on behalf of the undersigned as Director of NACCO
Industries, Inc., a Delaware corporation, an Annual Report pursuant to Section
13 of the Securities Exchange Act of 1934 on Form 10-K for the fiscal year ended
December 31, 2002, and to sign any and all amendments to such Annual Report, and
to file the same, with all exhibits thereto, and other documents in connection
therewith, with the Securities and Exchange Commission, granting to said
attorney or attorneys-in-fact, and each of them, full power and authority to do
so and perform each and every act and thing requisite and necessary to be done
in and about the premises, as fully to all intents and purposes as the
undersigned might or could do in person, hereby ratifying and confirming all
that said attorney or attorneys-in-fact or any of them or their substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.

                                                          /s/ Ian M. Ross
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                                                              Ian M. Ross

Date: February 12, 2003
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