-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VyCzrGiZ550CM/PGCCjTaHnDfrNz+URBoZJJMnofr0qU5hsNsmFZQSdtWAWIT7nD
 bWDUw1p9LsyXy62kOuX9rQ==

<SEC-DOCUMENT>0000032017-06-000049.txt : 20060711
<SEC-HEADER>0000032017-06-000049.hdr.sgml : 20060711
<ACCEPTANCE-DATETIME>20060711161005
ACCESSION NUMBER:		0000032017-06-000049
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060707
FILED AS OF DATE:		20060711
DATE AS OF CHANGE:		20060711

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ELKCORP
		CENTRAL INDEX KEY:			0000032017
		STANDARD INDUSTRIAL CLASSIFICATION:	ASPHALT PAVING & ROOFING MATERIALS [2950]
		IRS NUMBER:				751217920
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		14911 QUORUM DRIVE
		STREET 2:		SUITE 600
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75254-1491
		BUSINESS PHONE:		9728510500

	MAIL ADDRESS:	
		STREET 1:		14911 QUORUM DRIVE
		STREET 2:		SUITE 600
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75254-1491

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ELCOR CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ELCOR CHEMICAL CORP
		DATE OF NAME CHANGE:	19761119

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SISLER DAVID G
		CENTRAL INDEX KEY:			0001023181

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05341
		FILM NUMBER:		06956331

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		2148510500

	MAIL ADDRESS:	
		STREET 1:		14643 DALLAS PKWY
		STREET 2:		STE 1000
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75240-8871
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-07-07</periodOfReport>

    <issuer>
        <issuerCik>0000032017</issuerCik>
        <issuerName>ELKCORP</issuerName>
        <issuerTradingSymbol>ELK</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001023181</rptOwnerCik>
            <rptOwnerName>SISLER DAVID G</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>14911 QUORUM DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 600</rptOwnerStreet2>
            <rptOwnerCity>DALLAS</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>75254-1491</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>SVP General Counsel Secretary</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Incentive Stock Option (Right to Buy)</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>27.80</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-07-07</value>
                <footnoteId id="F2"/>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>4860</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>27.80</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2007-07-01</value>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <value>2016-06-30</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>4860</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4860</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Performance Stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F4"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-07-07</value>
                <footnoteId id="F2"/>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2940</value>
                    <footnoteId id="F5"/>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F6"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2009-06-30</value>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F6"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2940</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2940</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Granted under the 2004 Amended and Restated ElkCorp Equity Incentive Compensation Plan.</footnote>
        <footnote id="F2">Awarded by the Board of Directors on July 1, 2006, subject to a contingency which lapsed on July 7, 2006.</footnote>
        <footnote id="F3">Vests in three (3) equal annual increments, beginning July 1, 2007.</footnote>
        <footnote id="F4">1-for-1</footnote>
        <footnote id="F5">Maximum number of shares of common stock issuable if ElkCorp's total shareholder return (stock price appreciation assuming reinvestment of dividends) (&quot;TSR&quot;) is at the 84th percentile of all NYSE-listed companies for a three-year performance cycle beginning July 1, 2006 and ending June 30, 2009.  Less or no shares will be issued for TSR performance below such 84th percentile.</footnote>
        <footnote id="F6">Not applicable.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>David G. Sisler</signatureName>
        <signatureDate>2006-07-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----