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): June 22, 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)

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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 7.01  Regulation of FD Disclosure
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Press Release
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On June 22, 2005,  the company  issued a press  release  updating its  financial
outlook for the fourth  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 fourth quarter and fiscal 2005.
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,  December
31, 2004 and March 31, 2005. 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 June 22, 2005 of ElkCorp.



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                                   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:  June 22, 2005                      /s/ Gregory J. Fisher
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                                          Gregory J. Fisher
                                          Senior Vice President,
                                          Chief Financial Officer and Controller


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                                INDEX TO EXHIBITS

Exhibit No.       Description
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99.1              Press release dated June 22, 2005 issued by ElkCorp