Exhibit 23.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
Building Materials Corporation of America:

We consent to the use of our report dated  February 13, 2004,  except as to Note
18, which is as of February 27, 2004, with respect to the  consolidated  balance
sheets of  Building  Materials  Corporation  of America and  subsidiaries  as of
December 31, 2002 and 2003, and the related  consolidated  statements of income,
stockholders'  equity  (deficit),  and cash  flows  for each of the years in the
two-year  period  ended  December  31,  2003,  and the  related  2002  and  2003
consolidated financial statement schedule,  included herein and to the reference
to our firm under the heading "Experts" in the prospectus.

Our report refers to the Company's adoption of Statement of Financial Accounting
Standards No. 142, Goodwill and Other Intangible  Assets, as of January 1, 2002.
Also, our report refers to our audit of the  transitional  disclosures  added to
revise the 2001  consolidated  financial  statements,  required by  Statement of
Financial Accounting Standards No. 142, Goodwill and Other Intangible Assets, as
more  fully  described  in  Note 4 to  the  consolidated  financial  statements.
However,  we were not engaged to audit,  review,  or apply any procedures to the
2001  consolidated   financial  statements  other  than  with  respect  to  such
disclosures.

/s/ KPMG LLP

Short Hills, New Jersey
February 3, 2005