<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE SECOND
QUARTER 1997 10-Q OF BUILDING MATERIALS CORPORATION OF AMERICA AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               JUN-29-1997
<CASH>                                          11,528
<SECURITIES>                                   111,563
<RECEIVABLES>                                   23,132
<ALLOWANCES>                                         0
<INVENTORY>                                    104,894
<CURRENT-ASSETS>                               325,180
<PP&E>                                         219,344
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 710,264
<CURRENT-LIABILITIES>                          117,440
<BONDS>                                        409,096
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                     133,658
<TOTAL-LIABILITY-AND-EQUITY>                   710,264
<SALES>                                        449,258
<TOTAL-REVENUES>                               449,258
<CGS>                                          323,357
<TOTAL-COSTS>                                  323,357
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              20,099
<INCOME-PRETAX>                                 19,486
<INCOME-TAX>                                     7,600
<INCOME-CONTINUING>                             11,886
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    11,886
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0