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  Security
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