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  Security  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