Exhibit (23)



                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent  public  accountants,  we hereby consent to the  incorporation by
reference of our report dated  February  20, 2001,  included in Owens  Corning's
annual  report on Form 10-K for the year ended  December  31,  2000,  into Owens
Corning's previously filed Registration Statements,  File Nos. 33-9563, 33-9986,
33-9987, 33-18262,  33-20997,  33-27209, 33-31687, 33-48707, 33-57886, 33-60487,
333-09367,  333-24501,  333-47961,  333-48153,  333-76715, 333-76717, 333-76765,
333-40818 and 333-40824.






                                              ARTHUR ANDERSEN LLP



Toledo, Ohio
March 27, 2001