EXHIBIT 32.2

                   CERTIFICATE OF THE CHIEF FINANCIAL OFFICER
            PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

      Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C.ss.
1350):

      I, Harold R. Beattie, Jr., Chief Financial Officer of ElkCorp, certify to
my knowledge and belief pursuant to Section 906 of Sarbanes-Oxley Act of 2002
(18 U.S.C.ss. 1350) that:

      (1)   The Annual Report on Form 10-K for the period ended June 30, 2003,
            which this statement accompanies, fully complies with the
            requirements of section 13(a) or 15(d) of the Securities Exchange
            Act of 1934; and

      (2)   The information contained in the Annual Report on Form 10-K for the
            period ended June 30, 2003 fairly presents, in all material
            respects, the financial condition and result of operations of
            ElkCorp.

Dated: September 26, 2003
                                          By /s/ Harold R. Beattie, Jr.
                                             ---------------------------
                                                 Harold R. Beattie, Jr.
                                                 Chief Financial Officer