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 23, 2006


                                     ElkCorp
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             (Exact name of Registrant as specified in its charter)



                                    Delaware
         (State or other jurisdiction of incorporation or organization)

           1-5341                                     75-1217920
- ---------------------------              --------------------------------------
(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 8.01  Other Events

Press Release

On January  23,  2006,  the company  issued a press  release  announcing  it has
authorized spending up to $4,000,000 to acquire shares of its outstanding common
stock under a previously approved share repurchase authorization.  A copy of the
press release is furnished as Exhibit 99.1 to this report.


Item 9.01 Financial Statements and Exhibits

99.1     Press release dated January 23, 2006 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 23, 2006               /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
- -----------           -----------
99.1                  Press release dated January 23, 2006 issued by ElkCorp