Exhibit (15)










May 12, 1994


USG Corporation
125 South Franklin Street
Chicago, Illinois  60606



Gentlemen:

We are aware that USG Corporation has incorporated by reference into
previously filed Registration Statement Numbers 33-22581, 33-22930, 33-36303,
33-40136 and 33-63554 its Form 10-Q for the quarter ended March 31, 1994,
which includes our report dated April 22, 1994, covering the unaudited
condensed financial information contained therein.  Pursuant to Regulation C
of the Securities Act of 1933, these reports are not considered a part of the
registration statement prepared or certified by our firm or reports prepared
or certified by our firm within the meaning of Sections 7 and 11 of the Act.


Very truly yours,


/s/ Arthur Andersen & Co.

ARTHUR ANDERSEN & CO.