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, Gregory J. Fisher, Senior Vice President, Chief Financial Officer and Controller 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, 2004, 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, 2004 fairly presents, in all material respects, the financial condition and result of operations of ElkCorp.

Dated: September 10, 2004

By	/s/ Gregory J. Fisher
	Gregory J. Fisher
	Senior Vice President,
	Chief Financial Officer and
	Controller