<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE SECOND
QUARTER 2000 10-Q OF BUILDING MATERIALS CORPORATION OF AMERICA AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 927314
<NAME> BUILDING MATERIALS CORPORATION OF AMERICA
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-2000
<PERIOD-END> JUL-02-2000
<CASH> 63,667
<SECURITIES> 35,527
<RECEIVABLES> 31,474
<ALLOWANCES> 0
<INVENTORY> 130,729
<CURRENT-ASSETS> 420,789
<PP&E> 416,758
<DEPRECIATION> 0
<TOTAL-ASSETS> 969,348
<CURRENT-LIABILITIES> 263,119
<BONDS> 637,654
0
0
<COMMON> 1
<OTHER-SE> 35,888
<TOTAL-LIABILITY-AND-EQUITY> 969,348
<SALES> 615,590
<TOTAL-REVENUES> 615,590
<CGS> 444,658
<TOTAL-COSTS> 444,658
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 24,979
<INCOME-PRETAX> 15,046
<INCOME-TAX> 5,567
<INCOME-CONTINUING> 9,479
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 9,479
<EPS-BASIC> 0
<EPS-DILUTED> 0
</TABLE>