EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statements Nos.
33-40136, 33-64217, and 33-60563 (as amended) on Form S-3, Registration
Statement Nos. 33-22581 (as amended), 33-22930, 33-36303, 33-63554, 33-65383,
333-34147, and 333-50388 on Form S-8, and Registration Statement No. 33-52573 on
Form S-1 of USG Corporation and subsidiaries (the "Corporation") of our reports
dated February 13, 2006, relating to the consolidated financial statements and
financial statement schedules of the Corporation (which report expresses an
unqualified opinion and includes explanatory paragraphs referring to (i) matters
which raise substantial doubt about the Corporation's ability to continue as a
going concern; and (ii) a change in the method of accounting for asset
retirement obligations due to the Corporation's adoption of Statement of
Financial Accounting Standards (SFAS) No. 143, "Accounting for Asset Retirement
Obligations" in 2003 and Financial Accounting Standards Board Interpretation No.
47, "Accounting for Conditional Asset Retirements" in 2005) and management's
report on the effectiveness of internal control over financial reporting
included in this Form 10-K for the year ended December 31, 2005.

DELOITTE & TOUCHE LLP

Chicago, Illinois
February 13, 2006