EXHIBIT 23

                  CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



      As independent public accountants, we hereby consent to the incorporation
of our report dated February 24, 2000, included in this Form 10-K, into Building
Materials Corporation of America's previously filed Registration Statement on
Form S-8 File No. 333-60589.


                                          ARTHUR ANDERSEN LLP


Roseland, New Jersey
March 30, 2000