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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 APxgphvgUyajuNomp11YxvUA3KPmpQSn6cxU7MTNwIRs6bjWuVph+hJ4elVWxL6q
 kcIr2Ye4D+zKUBfPaBi3nw==

<SEC-DOCUMENT>0000103973-07-000054.txt : 20070213
<SEC-HEADER>0000103973-07-000054.hdr.sgml : 20070213
<ACCEPTANCE-DATETIME>20070213162430
ACCESSION NUMBER:		0000103973-07-000054
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:			RICE DONALD B
		CENTRAL INDEX KEY:			0001183516

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04033
		FILM NUMBER:		07610545

	BUSINESS ADDRESS:	
		STREET 1:		1545 17TH STREET
		CITY:			SANTA MONICA
		STATE:			CA
		ZIP:			90404

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>ric498.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>5</documentType>

    <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>0001183516</rptOwnerCik>
            <rptOwnerName>RICE DONALD B</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>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>31058.824</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Phantom Stock (Deferred Compensation)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.000</value>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionCoding></transactionCoding>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>7388.848</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>7388.848</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Phantom Stock (Deferred Stock Units)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.000</value>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionCoding></transactionCoding>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1014.000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1014.000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Convertible on a 1-for-1 basis.</footnote>
        <footnote id="F2">The units are to be settled in Vulcan common stock commencing at the retirement of the reporting person.</footnote>
        <footnote id="F3">Deferred Stock Units vest on June 1, 2009, following a three-year award period. Vested shares will be delivered to the reporting person on the last business day of March following the year in which the reporting person ceases to be a member of the Board of Directors, unless the reporting person has elected to defer payment of the award, or unless payment is made earlier due to the death or disability of the reporting person or a change in control of Vulcan. The fair market value of the award is not determinable until the payment date.</footnote>
    </footnotes>

    <remarks></remarks>

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