Exhibit 99.b USG CORPORATION CONSOLIDATED BALANCE SHEET (DOLLARS IN MILLIONS) (UNAUDITED) AS OF MARCH 31, 2002 --------- ASSETS Current Assets: Cash and cash equivalents $ 523 Receivables (net of reserves - $18) 322 Inventories 263 Income taxes receivable 82 Deferred income taxes 54 Other current assets 49 ------- Total current assets 1,293 Property, plant and equipment (net of reserves for depreciation and depletion - $616) 1,790 Deferred income taxes 223 Other assets 125 ------- Total Assets 3,431 ======= LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Accounts payable 164 Accrued expenses 191 ------- Total current liabilities 355 Long-term debt 2 Other liabilities 344 Liabilities subject to compromise 2,295 Stockholders' Equity: Preferred stock -- Common stock 5 Treasury stock (256) Capital received in excess of par value 410 Accumulated other comprehensive loss (18) Retained earnings 294 ------- Total stockholders' equity 435 ------- Total Liabilities and Stockholders' Equity 3,431 =======