Exhibit 24


                                POWER OF ATTORNEY

         The undersigned directors and/or officers of Dana Corporation hereby
constitute and appoint Michael J. Burns, Michael L. DeBacker, Richard J. Dyer,
Rodney R. Filcek, M. Jean Hardman and Robert C. Richter, and each of them,
severally, their true and lawful attorneys-in-fact with full power for and on
their behalf to execute the Corporation's Annual Report on Form 10-K for the
fiscal year ended December 31, 2005, including any and all amendments thereto,
in their names, places and stead in their capacity as directors and/or officers
of the Corporation, and to file the same with the Securities and Exchange
Commission on behalf of the Corporation under the Securities Exchange Act of
1934, as amended.

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

         In witness whereof, the undersigned have executed this Power of
Attorney on December 1, 2005.


/s/ A. C. Baillie                           /s/ R. B. Priory
- ----------------------------------          ---------------------------------
A. C. Baillie                               R. B. Priory

/s/ D. E. Berges                            /s/ M. J. Burns
- ----------------------------------          ---------------------------------
D. E. Berges                                M. J. Burns

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

/s/ Richard M. Gabrys                       /s/ Richard J. Dyer
- ----------------------------------          ---------------------------------
R. M. Gabrys                                R. J. Dyer

/s/ S. G. Gibara                            /s/ Rodney R. Filcek
- ----------------------------------          ---------------------------------
S. G. Gibara                                R. R. Filcek

/s/ C. W. Grise                             /s/ M. J. Hardman
- ----------------------------------          ---------------------------------
C. W. Grise                                 M. J. Hardman

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

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