Armstrong World Industries Receives Tax Refund

LANCASTER, Pa., October 8, 2007 - Armstrong World Industries, Inc. (NYSE:
AWI) today reported it has received the majority of approximately $180 million
in refunds for federal income taxes paid over the preceding 10 years. The refunds
result from the carry back of a portion of tax net operating losses created by funding
of the Asbestos Trust under AWI's Plan of Reorganization in October 2006.
These refunds are in addition to approximately $50 million of 2006 taxes refunded
earlier in 2007. Approximately $830 million of tax losses remain available to
carry forward from December 31, 2006. While a portion of the losses is subject
to limitations, AWI does not expect any limitations to materially impair their use.

The tax refunds are subject to examination and adjustment by the Internal
Revenue Service (IRS) under its normal audit procedures. In accordance with
GAAP, AWI has reserved $145 million on the balance sheet pending completion
of the IRS audit. Any tax losses disallowed for a ten-year carry back would be
available to carry forward, and provide approximately equal value.

AWI is evaluating how the cash proceeds will be used.
        
About Armstrong

Armstrong World Industries, Inc. is a global leader in the design and manufacture
of floors, ceilings and cabinets. In 2006, Armstrong's consolidated net sales
totaled approximately $3.4 billion. Based in Lancaster, Pa., Armstrong operates
39 plants in 10 countries and has approximately 13,000 employees worldwide.
For more information, visit www.armstrong.com.

Forward-Looking Statement

These materials may contain forward-looking statements within the meaning of
the Private Securities Litigation Reform Act. Such statements provide
expectations or forecasts of future events. Our results could differ materially due
to known and unknown risks and uncertainties, including: lower construction
activity reducing our market opportunities; availability and costs for raw materials
and energy; risks related to our international trade and business; business
combinations among competitors, suppliers and customers; the loss of business
with key customers; and other factors disclosed in our recent reports on Forms
10-K, 10-Q and 8-K filed with the SEC. We undertake no obligation to update any
forward-looking statement.

Contacts:
Investors: Beth Riley, (717) 396-6354, bariley@armstrong.com
News media: Meg Graham, (866) 321-6677, magraham@armstrong.com