<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE THIRD
QUARTER 2000 10-Q OF BUILDING MATERIALS CORPORATION OF AMERICA AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL INFORMATION.
</LEGEND>
<CIK> 927314
<NAME> BUILDING MATERIALS CORPORATION OF AMERICA
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-2000
<PERIOD-END> OCT-01-2000
<CASH> 92,620
<SECURITIES> 34,399
<RECEIVABLES> 25,366
<ALLOWANCES> 0
<INVENTORY> 120,543
<CURRENT-ASSETS> 351,070
<PP&E> 417,493
<DEPRECIATION> 0
<TOTAL-ASSETS> 895,071
<CURRENT-LIABILITIES> 251,218
<BONDS> 668,671
0
0
<COMMON> 1
<OTHER-SE> (56,374)
<TOTAL-LIABILITY-AND-EQUITY> 895,071
<SALES> 946,471
<TOTAL-REVENUES> 946,471
<CGS> 687,117
<TOTAL-COSTS> 687,117
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 38,348
<INCOME-PRETAX> 38,582
<INCOME-TAX> 14,275
<INCOME-CONTINUING> 24,307
<DISCONTINUED> 0
<EXTRAORDINARY> (330)
<CHANGES> 0
<NET-INCOME> 23,977
<EPS-BASIC> 0
<EPS-DILUTED> 0
</TABLE>