EXHIBIT 99
                                                                   ----------



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements  on Form S-8 and S-3  (Nos.  33-9563,  33-9986,  33-18262,  33-20997,
33-27209,  33-31687,  33-48707,   33-57886,  33-60487,   333-09367,   333-47961,
333-48153,  333-76715,  333-76717,  333-76765, 333-40818 and 333-40824) of Owens
Corning of our report dated June 26, 2002 relating to the  financial  statements
of Owens Corning Savings and Security Plan, which appears in this Form 11-K.


/s/ PricewaterhouseCoopers LLP

Toledo, Ohio
June 26, 2002