EXHIBIT 99










         CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As  independent public accountants, we hereby consent to  the
incorporation by reference of our report, dated May 15, 1997,
included  in Owens Corning Savings and Profit Sharing  Plan's
annual  report on Form 11-K for the year ended  December  31,
1996,   into  the  Company's  previously  filed  Registration
Statement on Form S-8 (File Nos. 33-31687 and 33-57886).







                                              ARTHUR ANDERSEN LLP




Toledo, Ohio,
  June 27, 1997.