EXHIBIT 99.3

                        LETTER TO CLIENTS FOR OLD NOTES

                               MASCO CORPORATION

                       OFFER TO EXCHANGE ITS OUTSTANDING

      ZERO COUPON CONVERTIBLE SENIOR NOTES DUE 2031 (CUSIP NO. 574599AW6)
                         PURSUANT TO ITS EXCHANGE OFFER
              DESCRIBED IN THE PROSPECTUS DATED NOVEMBER    , 2004

To Our Clients:

     Enclosed is a Prospectus dated November   , 2004 (the "Prospectus") and a
related Letter of Transmittal (the "Letter of Transmittal"), which together
constitute the "Exchange Offer" relating to Masco Corporation's (the "Company")
exchange offer with respect to its above-listed securities (the "Old Notes").
Pursuant to the Exchange Offer, the Company is offering to exchange for the Old
Notes a like principal amount at maturity of Zero Coupon Convertible Senior
Notes, Series B due 2031 (the "New Notes"). The New Notes will be issued by the
Company and except as described in the Prospectus will have terms substantially
identical to terms of the Old Notes.

     We are writing to request instructions as to whether you wish to tender any
or all of the Old Notes held by us for your account pursuant to the terms and
conditions of the Exchange Offer. We are the participant in the book-entry
transfer facility of Old Notes held by us for your account. A tender of such Old
Notes can be made only by us as the participant in the book-entry transfer
facility and pursuant to your instructions. THE LETTER OF TRANSMITTAL IS
FURNISHED TO YOU FOR YOUR INFORMATION ONLY AND CANNOT BE USED BY YOU TO TENDER
OLD NOTES HELD BY US FOR YOUR ACCOUNT.

     PLEASE NOTE THAT THE EXCHANGE OFFER WILL EXPIRE AT MIDNIGHT, NEW YORK CITY
TIME, ON DECEMBER   , 2004 UNLESS EXTENDED, SO IT IS IMPORTANT THAT YOU READ THE
PROSPECTUS AND LETTER OF TRANSMITTAL AND FURNISH US WITH YOUR INSTRUCTIONS AS
PROMPTLY AS POSSIBLE.

     We also request that you confirm that we may on your behalf make the
representations contained in the Letter of Transmittal. Pursuant to the Letter
of Transmittal, each holder of Old Notes will represent to the Company that (i)
the holder is not an "Affiliate" of the Company, and (ii) if the tendering
holder is a broker-dealer that will receive New Notes for its own account in
exchange for Old Notes, we will represent on behalf of such broker-dealer that
the Old Notes were acquired by it as a result of market-making activities or
other trading activities, and acknowledge on behalf of such broker-dealer that
it will deliver a prospectus meeting the requirements of the Securities Act in
connection with any resale of such New Notes. By acknowledging that it will
deliver and by delivering a prospectus meeting the requirements of the
Securities Act in connection with any resale of such New Notes, such
broker-dealer is not agreeing that it may be deemed to be an "underwriter"
within the meaning of the Securities Act.

     The Exchange Offer is subject to various conditions set forth in the
Prospectus.

                                         Very truly yours,