<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE SECOND
QUARTER 1998 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-31-1997
<PERIOD-START>                             JAN-01-1998
<PERIOD-END>                               JUN-28-1998
<CASH>                                          34,067
<SECURITIES>                                   123,732
<RECEIVABLES>                                   32,373
<ALLOWANCES>                                         0
<INVENTORY>                                    117,544
<CURRENT-ASSETS>                               395,738
<PP&E>                                         279,554
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 804,814
<CURRENT-LIABILITIES>                          142,001
<BONDS>                                        534,843
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             1
<OTHER-SE>                                      87,246
<TOTAL-LIABILITY-AND-EQUITY>                   804,814
<SALES>                                        498,656
<TOTAL-REVENUES>                               498,656
<CGS>                                          358,530
<TOTAL-COSTS>                                  358,530
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              25,405
<INCOME-PRETAX>                                 21,691
<INCOME-TAX>                                     8,459
<INCOME-CONTINUING>                             13,232
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    13,232
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0