WARRANTY LIABILITY (Tables)

3 Months Ended

Dec. 31, 2012

Schedule of Product Warranty Liability [Table Text Block]

Changes in Griffon’s warranty liability, included in Accrued liabilities, were as follows:

	Three Months Ended March 31,						Six Months Ended March 31,
	2013			2012			2013			2012
Balance, beginning of period	$	7,743		$	8,953		$	8,856		$	7,963
Warranties issued and changes in estimated pre-existing warranties		662			2,916			656			4,946
Actual warranty costs incurred		(981	)		(1,513	)		(2,088	)		(2,553	)
Balance, end of period	$	7,424		$	10,356		$	7,424		$	10,356