WARRANTY LIABILITY (Tables)

9 Months Ended

Jun. 30, 2012

Schedule of Product Warranty Liability [Table Text Block]

Changes in Griffon’s warranty liability, included in Accrued liabilities, were as follows (in thousands, except share and per share data):

	Three Months Ended June 30,						Nine Months Ended June 30,
	2012			2011			2012			2011
Balance, beginning of period	$	10,356		$	6,513		$	7,963		$	6,719
Warranties issued and charges in estimated pre-existing warranties		579			1,154			5,525			2,830
Actual warranty costs incurred		(1,174	)		(988	)		(3,727	)		(2,870	)
Balance, end of period	$	9,761		$	6,679		$	9,761		$	6,679