-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 DEu9vjpbNI77BdsQteJppvdzenGafA2TpJJ77f/CxxlAf1gI6ZmBWDJUeleQJh/b
 whJ2Vo7R5+mNZndBu16PPw==

<SEC-DOCUMENT>0000103973-05-000303.txt : 20051212
<SEC-HEADER>0000103973-05-000303.hdr.sgml : 20051212
<ACCEPTANCE-DATETIME>20051212173110
ACCESSION NUMBER:		0000103973-05-000303
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20051208
FILED AS OF DATE:		20051212
DATE AS OF CHANGE:		20051212

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			McAbee Ronald G
		CENTRAL INDEX KEY:			0001292894

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04033
		FILM NUMBER:		051259241

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		2052983625

	MAIL ADDRESS:	
		STREET 1:		VULCAN MATERIALS COMPANY
		STREET 2:		1200 URBAN CENTER DRIVE
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35242

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VULCAN MATERIALS CO
		CENTRAL INDEX KEY:			0000103973
		STANDARD INDUSTRIAL CLASSIFICATION:	MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400]
		IRS NUMBER:				630366371
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		1200 URBAN CENTER DRIVE
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35242
		BUSINESS PHONE:		2052983000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 385014
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35238-5014
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>mca257.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-12-08</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000103973</issuerCik>
        <issuerName>VULCAN MATERIALS CO</issuerName>
        <issuerTradingSymbol>VMC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001292894</rptOwnerCik>
            <rptOwnerName>McAbee Ronald G</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1200 URBAN CENTER DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BIRMINGHAM</rptOwnerCity>
            <rptOwnerState>AL</rptOwnerState>
            <rptOwnerZipCode>35242</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President, Western Division</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Options (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>68.630</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-12-08</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>30000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2005-12-08</value>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2015-12-08</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>30000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>30000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The option is fully vested as of the grant date, however, the sale of underlying shares is restricted until January 1, 2009.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: Amy M. Tucker, Attorney-in-Fact</signatureName>
        <signatureDate>2005-12-12</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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