<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE THIRD QUARTER 2000 10-Q OF BUILDING MATERIALS CORPORATION OF AMERICA AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL INFORMATION. </LEGEND> <CIK> 927314 <NAME> BUILDING MATERIALS CORPORATION OF AMERICA <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-2000 <PERIOD-END> OCT-01-2000 <CASH> 92,620 <SECURITIES> 34,399 <RECEIVABLES> 25,366 <ALLOWANCES> 0 <INVENTORY> 120,543 <CURRENT-ASSETS> 351,070 <PP&E> 417,493 <DEPRECIATION> 0 <TOTAL-ASSETS> 895,071 <CURRENT-LIABILITIES> 251,218 <BONDS> 668,671 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1 <OTHER-SE> (56,374) <TOTAL-LIABILITY-AND-EQUITY> 895,071 <SALES> 946,471 <TOTAL-REVENUES> 946,471 <CGS> 687,117 <TOTAL-COSTS> 687,117 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 38,348 <INCOME-PRETAX> 38,582 <INCOME-TAX> 14,275 <INCOME-CONTINUING> 24,307 <DISCONTINUED> 0 <EXTRAORDINARY> (330) <CHANGES> 0 <NET-INCOME> 23,977 <EPS-BASIC> 0 <EPS-DILUTED> 0