UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549
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                                    FORM 8-K
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                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
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        Date of Report (Date of earliest event reported): April 11, 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 April 11, 2005,  the company  issued a press  release  updating its financial
outlook for the third  fiscal  quarter of 2005.  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  and
include the earnings outlook for the fiscal 2005 third quarter. 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
Forms 10-Q for the fiscal  quarters  ended  September  30, 2004 and December 31,
2004.  ElkCorp  undertakes  no  obligation  to  update  or  reuse  publicly  any
forward-looking  statements,  whether  as a result  of new  information,  future
events or otherwise.

Other Matters
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The company may,  from time to time,  find that it has  commented on  non-public
information,  including forward-looking information, to analysts. If that should
occur,  the  company  may  post  disclosures  at  www.elkcorp.com  that it deems
appropriate  under  Regulation F-D. No such disclosure,  or similar  information
filed or  furnished  by Form  8-K,  should  be  deemed  an  admission  that such
information is material to investors.


Item 9.01 Financial Statements and Exhibits
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99.1 Press release dated April 11, 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:    April 11, 2005                 /s/ Gregory J. Fisher
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                                        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 April 11, 2005 issued by ElkCorp