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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 m1ms/x//n5nJdSq6Ggi5ZQ==

<SEC-DOCUMENT>0000032017-07-000008.txt : 20070226
<SEC-HEADER>0000032017-07-000008.hdr.sgml : 20070226
<ACCEPTANCE-DATETIME>20070226170527
ACCESSION NUMBER:		0000032017-07-000008
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070222
FILED AS OF DATE:		20070226
DATE AS OF CHANGE:		20070226

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KAROL THOMAS D
		CENTRAL INDEX KEY:			0001073406
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05341
		FILM NUMBER:		07649962

	BUSINESS ADDRESS:	
		STREET 1:		14643 DALLAS PKWY
		STREET 2:		SUITE 1000
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75240
		BUSINESS PHONE:		9728510518

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
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            <rptOwnerStreet2>SUITE 600</rptOwnerStreet2>
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            <otherText>Former Board Chairman &amp; CEO</otherText>
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        <nonDerivativeTransaction>
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            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>U</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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            <transactionAmounts>
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                <natureOfOwnership>
                    <value>By ESOP Trustree</value>
                </natureOfOwnership>
            </ownershipNature>
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    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
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                <footnoteId id="F1"/>
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            <conversionOrExercisePrice>
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                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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                <transactionShares>
                    <value>21750</value>
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                <transactionPricePerShare>
                    <value>43.50</value>
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                <transactionAcquiredDisposedCode>
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                <underlyingSecurityTitle>
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                    <value>D</value>
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                <transactionCode>M</transactionCode>
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                <transactionShares>
                    <value>22935</value>
                    <footnoteId id="F6"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>43.50</value>
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                <transactionAcquiredDisposedCode>
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    <footnotes>
        <footnote id="F1">Granted under the 2004 Amended and Restated ElkCorp Equity Incentive Compensation Plan.</footnote>
        <footnote id="F2">Shares of common stock issued in settlement of performance stock award based on total shareholder return (each, a &quot;TSR Award&quot;):   23,175 shares from 2004 TSR Award, 21,750 shares from 2005 TSR Award and 22,935 shares from 2006 TSR Award.</footnote>
        <footnote id="F3">Shares of common stock issued in settlement of performance stock award based on return on equity (each, an &quot;ROE Award&quot;): 54,090 shares from 2004 ROE Award, 50,745 shares from 2005 ROE Award and 53,505 shares from 2006 ROE Award.</footnote>
        <footnote id="F4">Settlement of 2004 TSR Award with common stock.</footnote>
        <footnote id="F5">Settlement of 2005 TSR Award with common stock.</footnote>
        <footnote id="F6">Settlement of 2006 TSR Award with common stock.</footnote>
        <footnote id="F7">Awards exercisable prior to maturity by virtue of Change in Control, in accordance with award agreements.</footnote>
        <footnote id="F8">Not applicable.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Thomas D. Karol</signatureName>
        <signatureDate>2007-02-23</signatureDate>
    </ownerSignature>
</ownershipDocument>
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</SEC-DOCUMENT>
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