<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Armstrong Holdings and Subsidiaries Unaudited Condensed Financial Statements as
of and for September 30, 2000, and is qualified in its entirety by reference to
such financial statements.
</LEGEND>
<CIK> 0001109304
<NAME> ARMSTRONG HOLDINGS

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                              34
<SECURITIES>                                         0
<RECEIVABLES>                                      527
<ALLOWANCES>                                        47
<INVENTORY>                                        430
<CURRENT-ASSETS>                                 1,083
<PP&E>                                           2,366
<DEPRECIATION>                                   1,061
<TOTAL-ASSETS>                                   4,032
<CURRENT-LIABILITIES>                              799
<BONDS>                                          1,314
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           219
<OTHER-SE>                                         517
<TOTAL-LIABILITY-AND-EQUITY>                     4,032
<SALES>                                          2,444
<TOTAL-REVENUES>                                 2,444
<CGS>                                            1,709
<TOTAL-COSTS>                                    1,709
<OTHER-EXPENSES>                                   648
<LOSS-PROVISION>                                    11
<INTEREST-EXPENSE>                                  80
<INCOME-PRETAX>                                    (4)
<INCOME-TAX>                                       (1)
<INCOME-CONTINUING>                                (3)
<DISCONTINUED>                                     116
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       113
<EPS-BASIC>                                       2.80
<EPS-DILUTED>                                     2.80