Exhibit (23)




         CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As  independent public accountants, we hereby consent to  the
incorporation  by reference of our report dated  January  20,
1996, included in Owens Corning's annual report on Form  10-K
for  the  year  ended December 31, 1995, 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, 33-57886 and 33-60487.







                            ARTHUR ANDERSEN LLP



Toledo, Ohio
February 20, 1996