Exhibit No. 24

                        Consent of Independent Auditors
                        -------------------------------

The Board of Directors
Armstrong World Industries, Inc.:

We consent to incorporation by reference in Registration Statement No. 33-38837 
on Form S-3 and the Registration Statement Nos. 2-50942, 2-77936, 2-91890, 
33-18996, 33-60070, 33-18998, 33-29768 and 33-60070 on Form S-8 of Armstrong 
World Industries, Inc. of our report dated February 16, 1996, relating to the 
consolidated balance sheets of Armstrong World Industries, Inc., and 
subsidiaries as of December 31, 1995 and 1994 and the related consolidated 
statements of earnings, cash flows and shareholders' equity and related 
supplementary information on depreciation rates and schedule for each of the 
years in the three-year period ended December 31, 1995, which report is included
herein.

                                        KPMG Peat Marwick LLP

Philadelphia, Pennsylvania
March 21, 1996