POWER OF ATTORNEY


     Know all by these presents, that, for good and valuable consideration, the
sufficiency and receipt of which are hereby acknowledged, the undersigned hereby
constitutes and appoints each of Warren W. Heidbreder, Janet M. Henderson and
Barbara T. Soenksen, and any of their substitutes, signing singly, the
undersigned's true and lawful attorney-in-fact to:

          (1) execute for and on behalf of the undersigned (in accordance with
     Section 16(a) of the Securities Exchange Act of 1934, as amended, and the
     rules thereunder (the "Exchange Act")), in the undersigned's capacity as a
     director of Bandag, Incorporated, an Iowa corporation (the "Company"), any
     and all Forms 3, 4 and/or 5, and any amendments thereto, that are necessary
     or advisable for the undersigned to file under Section 16(a) (collectively,
     "Documents");

          (2) do and perform any and all acts for and on behalf of the
     undersigned that may be necessary or desirable to complete and execute any
     such Documents and timely file such Documents with the United States
     Securities and Exchange Commission and any stock exchange or similar
     authority; and

          (3) take any other action of any type whatsoever in connection with
     the foregoing which, in the opinion of such attorney-in-fact, may be of
     benefit to, in the best interest of, or legally required by, the
     undersigned, it being understood that the documents executed by such
     attorney-in-fact on behalf of the undersigned pursuant to this Power of
     Attorney shall be in such form and shall contain such terms and conditions
     as such attorney-in-fact may approve in such attorney-in-fact's discretion.

     The undersigned hereby grants to each such attorney-in-fact full power and
authority to do and perform any and every act and thing whatsoever requisite,
necessary or proper to be done in the exercise of any of the rights and powers
herein granted, as fully to all intents and purposes as the undersigned might or
could do if personally present, with full power of substitution or revocation,
hereby ratifying and confirming all that each such attorney-in-fact (or such
attorney-in-fact's substitute or substitutes) shall lawfully do or cause to be
done by virtue of this power of attorney and the rights and powers herein
granted. The undersigned acknowledges that each attorney-in-fact, in serving in
such capacity at the request of the undersigned, is not assuming, nor is such
attorney-in-fact's substitute or substitutes or the Company assuming, any of the
undersigned's responsibilities to comply with the Exchange Act. The undersigned
agrees to defend and hold harmless each attorney-in-fact (and such
attorney-in-fact's substitute or substitutes) from and against any and all loss,
damage or liability that such attorney-in-fact may sustain as a result of any
action taken in good faith hereunder.

     This Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Documents with respect to the
undersigned's holdings of and transactions in securities issued by the Company,
unless earlier revoked by the undersigned in a signed writing delivered to each
of the foregoing attorneys-in-fact.

     IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be
executed as of this 13th day of January, 2004.


                       /s/ Dennis M. Fox
                       Signature - Dennis M. Fox