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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WNOug03+6YUKu8mfheRuTr/pZQYteFAoQeP9FLBRnPimZAkUNLWyKz6uLPnjYNiW
 gSPBrl5u+0xliQ5JHQE06Q==

<SEC-DOCUMENT>0000032017-07-000009.txt : 20070226
<SEC-HEADER>0000032017-07-000009.hdr.sgml : 20070226
<ACCEPTANCE-DATETIME>20070226170559
ACCESSION NUMBER:		0000032017-07-000009
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070222
FILED AS OF DATE:		20070226
DATE AS OF CHANGE:		20070226

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:			KESLER DALE V
		CENTRAL INDEX KEY:			0001052678

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05341
		FILM NUMBER:		07649967

	BUSINESS ADDRESS:	
		STREET 1:		1730 BRIERCROFT COURT
		STREET 2:		LEGAL DEPT
		CITY:			CARROLLTON
		STATE:			TX
		ZIP:			75006
		BUSINESS PHONE:		972-466-5000 EXT5021

	MAIL ADDRESS:	
		STREET 1:		1730 BRIERCROFT COURT
		STREET 2:		LEGAL DEPT.
		CITY:			CARROLLTON
		STATE:			TX
		ZIP:			75006
</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>2007-02-22</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001052678</rptOwnerCik>
            <rptOwnerName>KESLER DALE V</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>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $1 par value per share</value>
            </securityTitle>
            <transactionDate>
                <value>2007-02-22</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>U</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>5905</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>43.50</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes></footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Dale V. Kesler</signatureName>
        <signatureDate>2007-02-23</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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