Exhibit 23

                         Consent of Independent Auditors

The Retirement Committee
Armstrong World Industries, Inc.:

We consent to the incorporation by reference in the Registration Statement No.
33-18996 on Form S-8 of Armstrong World Industries, Inc. of our report dated
March 15, 2004, with respect to the statements of net assets available for
benefits of the Retirement Savings and Stock Ownership Plan of Armstrong World
Industries, Inc. as of September 30, 2003 and 2002 and the related statements of
changes in net assets available for benefits for the years then ended and the
supplemental schedule, which report is included herein.

Our report dated March 15, 2004 contains an emphasis paragraph that states that
on December 6, 2000, Armstrong World Industries, Inc., the Plan's sponsor, filed
a voluntary petition for relief under Chapter 11 of the U.S. Bankruptcy Code in
order to use the court-supervised reorganization process to achieve a resolution
of its asbestos liability.

/s/ KPMG LLP

Philadelphia, Pennsylvania
March 22, 2004

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