<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE THIRD
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>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-28-1997
<CASH>                                          44,114
<SECURITIES>                                    75,878
<RECEIVABLES>                                   28,277
<ALLOWANCES>                                         0
<INVENTORY>                                     89,349
<CURRENT-ASSETS>                               309,259
<PP&E>                                         227,776
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 694,716
<CURRENT-LIABILITIES>                          113,677
<BONDS>                                        415,902
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             1
<OTHER-SE>                                     116,543
<TOTAL-LIABILITY-AND-EQUITY>                   694,716
<SALES>                                        723,614
<TOTAL-REVENUES>                               723,614
<CGS>                                          521,291
<TOTAL-COSTS>                                  521,291
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              30,494
<INCOME-PRETAX>                                 38,172
<INCOME-TAX>                                    14,887
<INCOME-CONTINUING>                             23,285
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    23,285
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0