Exhibit (23)
                                                     ------------


            CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As  independent  public  accountants, we hereby  consent  to  the
incorporation by reference of our report dated January  24, 2000,
included  in Owens Corning's annual report on Form 10-K  for  the
year  ended  December  31, 1999, into Owens Corning's  previously
filed  Registration Statements, File Nos.  33-9563, 33-9986,  33-
9987, 33-18262, 33-20997, 33-27209, 33-31687, 33-48707, 33-57886,
33-60487,  333-09367, 333-24501, 333-48153, 333-47961, 333-76715,
333-76717 and 333-76765.



                               ARTHUR ANDERSEN LLP


Toledo, Ohio
March 13, 2000