Exhibit (23)




                       CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS               
          

As independent public accountants, we hereby consent to the incorporation by
reference of our report dated January 21, 1994, included in Owens-Corning
Fiberglas Corporation's annual report on Form 10-K for the year ended
- -K for the year ended
December 31, 1993, into the Company's previously filed Registration
Statements, File Nos. 33-9563, 33-9986, 33-9987, 33-18262, 33-20997, 33-
27209, 33-31687, 33-48707 and 33-57886.







                                                                               



Toledo, Ohio
March 28, 1994