UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                           __________________________

                                    FORM 8-K
                           __________________________


                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

                           __________________________

       Date of Report (Date of earliest event reported): January 20, 2005
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                                     ElkCorp
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             (Exact name of Registrant as specified in its charter)



                                    Delaware
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         (State or other jurisdiction of incorporation or organization)


          1-5341                                          75-1217920
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(Commission File Number)                    (I.R.S. Employer Identification No.)


             14911 Quorum Drive, Suite 600, Dallas, Texas 75254-1491
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                    (Address of principal executive offices)


                                 (972) 851-0500
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              (Registrant's telephone number, including area code)


                                 NOT APPLICABLE
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          (Former name or former address, if changed since last report)

                           __________________________


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

|_|  Written communications pursuant to Rule 425 under the Securities Act
     (17 CFR 230.425)

|_|  Soliciting material pursuant to Rule 14a-12 under the Exchange Act
     (17 CFR 240.14a-12)

|_|  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (18 CFR 240.14d-2(b))

|_|  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (18 CFR 240.13e-4(c))





Item 2.02  Results of Operations and Financial Condition
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Press Release
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On January 20, 2005, the company issued a press release announcing its financial
results for the fiscal quarter ended December 31, 2004. A copy of the press
release is furnished as Exhibit 99.1 to this report. In accordance with the safe
harbor provisions of the securities law regarding forward-looking statements,
the press release contains forward-looking statements that involve risks and
uncertainties. The statements that are not historical facts are forward-looking
statements within the meaning of the Private Securities Litigation Reform Act of
1995. These statements usually are accompanied by words such as "optimistic,"
"vision" "outlook," "believe," "estimate," "potential," "forecast," "project,"
expect," "anticipate," "plan," "predict," "could," "should," "may," "likely," or
similar words that convey the uncertainty of future events or outcomes. These
statements are based on judgments the company believes are reasonable; however,
ElkCorp's actual results could differ materially from those discussed therein.
Factors that could cause or contribute to such differences could include, but
are not limited to, changes in demand, prices, raw material costs,
transportation costs, changes in economic conditions of the various markets the
company serves, changes in the amount and severity of inclement weather, acts of
God, war or terrorism, as well as the other risks detailed in the press release,
and in the company's reports filed with the Securities and Exchange Commission,
including but not limited to, its Form 10-K for the fiscal year ended June 30,
2004 and Form 10-Q for the quarter ended September 30, 2004.


Item 9.01  Financial Statements and Exhibits
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99.1     Press release dated January 20, 2005 of ElkCorp.









                                   SIGNATURES



Pursuant to the requirement of the Securities and Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.




                                       ElkCorp




DATE:  January 21, 2005                /s/ Gregory J. Fisher
      ------------------               ---------------------
                                       Gregory J. Fisher
                                       Senior Vice President,
                                       Chief Financial Officer and Controller


                                       /s/ Leonard R. Harral
                                       ---------------------
                                       Leonard R. Harral
                                       Vice President, Chief Accounting Officer
                                       and Treasurer











                                INDEX TO EXHIBITS


Exhibit No.          Description
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99.1                 Press release dated January 20, 2005 issued by ElkCorp.