EXHIBIT 99




	CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation by
reference of our report, dated June 25, 1999, included in the Owens Corning
Savings and Profit Sharing Plan's annual report on Form 11-K for the year ended
December 30, 1998, into the Company's previously filed Registration Statements
on Form S-8 and active S-3 (File Nos. 33-9563, 33-9986, 33-18262, 33-20997, 33-
27209, 33-31687, 33-48707, 33-57886, 33-60487, 333-09367, 333-32145, 333-47961
and 333-48153, 333-76765).








			ARTHUR ANDERSEN LLP




Toledo, Ohio,
June 25, 1999