<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FIRST
QUARTER 1999 10-Q OF BUILDING MATERIALS CORPORATION OF AMERICA AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.     
</LEGEND>
<CIK>                         0000927314
<NAME>                        BUILDING MATERIALS CORPORATION OF AMERICA
<MULTIPLIER>                  1,000
       
                             
<PERIOD-TYPE>                   3-MOS
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<PERIOD-END>                                   APR-04-1999
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