<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED  FROM  THE FIRST
QUARTER 2000 10-Q OF BUILDING MATERIALS CORPORATION OF AMERICA AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                         927314
<NAME>                        BUILDING MATERIALS CORPORATION OF AMERICA
<MULTIPLIER>                                   1,000

                             
<PERIOD-TYPE>                   3-MOS
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<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   APR-02-2000
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