OWENS CORNING
11-K, EX-99, 2000-06-27
ABRASIVE, ASBESTOS & MISC NONMETALLIC MINERAL PRODS
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                                                                      EXHIBIT 99




                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent  public  accountants,  we hereby consent to the  incorporation by
reference  of our report,  dated April 28, 2000,  included in the Owens  Corning
Savings and Profit  Sharing Plan's annual report on Form 11-K for the year ended
December 30, 1999, into the Company's  previously filed Registration  Statements
on Form S-8 and active  S-3 (File Nos.  33-9563,  33-9986,  33-18262,  33-20997,
33-27209,  33-31687,  33-48707,   33-57886,  33-60487,   333-09367,   333-32145,
333-47961, 333-48153, 333-76715, 333-76717 and 333-76765).



                                     /s/  Arthur Andersen LLP
                                     -------------------------
                                     ARTHUR ANDERSEN LLP


Toledo, Ohio,

June 26, 2000




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