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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000103973-07-000051.txt : 20070213
<SEC-HEADER>0000103973-07-000051.hdr.sgml : 20070213
<ACCEPTANCE-DATETIME>20070213162420
ACCESSION NUMBER:		0000103973-07-000051
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061231
FILED AS OF DATE:		20070213
DATE AS OF CHANGE:		20070213

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			JAMES DONALD M
		CENTRAL INDEX KEY:			0001188417

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04033
		FILM NUMBER:		07610540

	MAIL ADDRESS:	
		STREET 1:		C/O 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>5
<SEQUENCE>1
<FILENAME>jam493.xml
<TEXT>
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    <schemaVersion>X0202</schemaVersion>

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    <periodOfReport>2006-12-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>0</form4TransactionsReported>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001188417</rptOwnerCik>
            <rptOwnerName>JAMES DONALD M</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>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chairman &amp; CEO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
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            <securityTitle>
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            <exerciseDate>
                <value>2000-02-11</value>
                <footnoteId id="F5"/>
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            <expirationDate>
                <value>2009-02-11</value>
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            <underlyingSecurity>
                <underlyingSecurityTitle>
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                <underlyingSecurityShares>
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        <derivativeHolding>
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            <transactionCoding></transactionCoding>
            <exerciseDate>
                <value>2001-02-10</value>
                <footnoteId id="F5"/>
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            <conversionOrExercisePrice>
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            <transactionCoding></transactionCoding>
            <exerciseDate>
                <value>2002-02-09</value>
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            <expirationDate>
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                <value>2015-12-08</value>
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                    <footnoteId id="F8"/>
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                <directOrIndirectOwnership>
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            <securityTitle>
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                <value>2006-01-24</value>
                <footnoteId id="F9"/>
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                <value>2016-01-24</value>
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                <underlyingSecurityTitle>
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                <underlyingSecurityShares>
                    <value>169800</value>
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                    <value>169800</value>
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    </derivativeTable>

    <footnotes>
        <footnote id="F1">Performance Share Units vest at January 1 following a three-year award period.  At the end of the award period, the Compensation Committee determines the payment amount based on Company performance.  The payment is made 50% in stock and 50% in cash on a payment date determined by the Compensation Committee.  The fair market value of the award is not determinable until the payment date.</footnote>
        <footnote id="F2">Performance Share Units vest at December 31 following a three-year award period.  At the end of the award period, the Compensation Committee determines the payment amount based on Company performance.  The payment is made 100% in stock on a payment date determined by the Compensation Committee.  The fair market value of the award is not determinable until the payment date.</footnote>
        <footnote id="F3">Convertible on a 1-for-1 basis.</footnote>
        <footnote id="F4">The units are to be settled in Vulcan common stock commencing at the retirement of the reporting person.</footnote>
        <footnote id="F5">The option vests over five years in 20% increments each year on the anniversary of the grant date.</footnote>
        <footnote id="F6">The option vests over five years in 20% increments each year on December 31 following the grant date.</footnote>
        <footnote id="F7">The option is fully vested as of the grant date, however, the sale of underlying shares is restricted until January 1, 2009.</footnote>
        <footnote id="F8">As reported by Form 4 dated 1/26/2006, a portion of this stock option award in the amount of   169,800 shares was rescinded on 1/24/2006  in order to comply with the terms of the Company's 1996 Long-Term Incentive Plan.</footnote>
        <footnote id="F9">The option is fully vested as of the grant date, however, the sale of underlying shares is restricted until January 24, 2009.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: Amy M. Tucker, Attorney-in-Fact</signatureName>
        <signatureDate>2007-02-13</signatureDate>
    </ownerSignature>
</ownershipDocument>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----