<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE SECOND
QUARTER 2000 10-Q OF BUILDING MATERIALS CORPORATION OF AMERICA AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                         927314
<NAME>                        BUILDING MATERIALS CORPORATION OF AMERICA
<MULTIPLIER>                                   1,000

                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                              DEC-31-1999
<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   JUL-02-2000
<CASH>                                              63,667
<SECURITIES>                                        35,527
<RECEIVABLES>                                       31,474
<ALLOWANCES>                                             0
<INVENTORY>                                        130,729
<CURRENT-ASSETS>                                   420,789
<PP&E>                                             416,758
<DEPRECIATION>                                           0
<TOTAL-ASSETS>                                     969,348
<CURRENT-LIABILITIES>                              263,119
<BONDS>                                            637,654
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                              0
<COMMON>                                                 1
<OTHER-SE>                                          35,888
<TOTAL-LIABILITY-AND-EQUITY>                       969,348
<SALES>                                            615,590
<TOTAL-REVENUES>                                   615,590
<CGS>                                              444,658
<TOTAL-COSTS>                                      444,658
<OTHER-EXPENSES>                                         0
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                  24,979
<INCOME-PRETAX>                                     15,046
<INCOME-TAX>                                         5,567
<INCOME-CONTINUING>                                  9,479
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                         9,479
<EPS-BASIC>                                              0
<EPS-DILUTED>                                            0