EXHIBIT 99.b

STATEMENT UNDER OATH OF THE PRINCIPAL FINANCIAL OFFICER OF MASCO CORPORATION
REGARDING FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, Timothy Wadhams, state and attest that:

(2)      To the best of my knowledge, based upon a review of the covered reports
         of Masco Corporation, and, except as corrected or supplemented in a
         subsequent covered report:

         -        no covered report contained an untrue statement of a material
                  fact as of the end of the period covered by such report (or in
                  the case of a report on Form 8-K or definitive proxy
                  materials, as of the date on which it was filed); and

         -        no covered report omitted to state a material fact necessary
                  to make the statements in the covered report, in light of the
                  circumstances under which they were made, not misleading as of
                  the end of the period covered by such report (or in the case
                  of a report on Form 8-K or definitive proxy materials, as of
                  the date on which it was filed).

(4)      I have reviewed the contents of this statement with Masco Corporation's
         audit committee;

(5)      In this statement under oath, each of the following, if filed on or
         before the date of this statement, is a "covered report":

         -        Annual Report on Form 10-K dated March 28, 2002 for the fiscal
                  year ended December 31, 2001;

         -        all reports on Form 10-Q, all reports on Form 8-K and all
                  definitive proxy materials of Masco Corporation filed with the
                  Commission subsequent to the filing of the Form 10-K
                  identified above; and

         -        any amendments to any of the foregoing.




/s/Timothy Wadhams                                   Subscribed and sworn to
-----------------------                              before me this 30th day of
Timothy Wadhams                                      July 2002.


Dated:   July 30, 2002
                                                     /s/Terry L. Przybylo
                                                     ---------------------------
                                                     Notary Public

                                                     My Commission Expires:

                                                     August 2, 2003
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