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                                                 Exhibit (15)





November 6, 2000



USG Corporation
125 South Franklin Street
Chicago, Illinois  60606



We are aware that USG Corporation has incorporated by reference into previously
filed Registration Statement Numbers 33-40136 and 33-64217 on Form S-3 and
33-22581, as amended, 33-22930, 33-36303, 33-52573, 33-52715, 33-63554, and
33-65383 on Form S-8 its Form 10-Q for the quarter ended September 30, 2000,
which includes our report dated October 17, 2000, covering the unaudited
condensed financial information contained therein. Pursuant to Regulation C of
the Securities Act of 1933, these reports are not considered a part of the
registration statement prepared or certified by our firm or reports prepared or
certified by our firm within the meaning of Sections 7 and 11 of the Act.


Very truly yours,

/s/ ARTHUR ANDERSEN LLP


ARTHUR ANDERSEN LLP



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