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): March 27, 2006
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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 March 27, 2006,  the company  issued a press  release  updating its financial
outlook for the third  fiscal  quarter of 2006.  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," "goal,"
"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 third quarter and fiscal year
2006.  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,  failure to achieve  expected  efficiencies  in new
operations,  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,
2005.  ElkCorp  undertakes  no  obligation  to  update or  revise  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 March 27, 2006 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:   March 28, 2006                    /s/ Gregory J. Fisher
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                                          Gregory J. Fisher
                                          Senior Vice President,
                                          Chief Financial Officer and Controller

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


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                                INDEX TO EXHIBITS

Exhibit No.                Description
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99.1                       Press release dated March 27, 2006 issued by ElkCorp