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 Security 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.