Armstrong World Industries, Inc.
Lancaster, Pennsylvania

Gentlemen:


With respect to the Post Effective Amendment to the Registration Statement
filed on Form S-8, we acknowledge our awareness of the incorporation by
reference therein of our report dated May 6, 1996, related to our review
of interim financial information.

Pursuant to Rule 436(c) under the Securities Act, such report is not
considered a part of a Registration Statement prepared or certified by an
accountant or a report prepared or certified by an accountant within the
meaning of Sections 7 and 11 of the Act.

Very truly yours,


/s/ KPMG Peat Marwick LLP


KPMG Peat Marwick LLP




Philadelphia, Pennsylvania
July 26, 1996