EXHIBIT 23
 
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
     As independent public accountants, we hereby consent to the incorporation
of our report dated February 12, 1999, 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, 1999