Exhibit (23)
                                                                    ------------



                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent  public  accountants,  we hereby consent to the  incorporation by
reference of our report  dated  January 23,  2002,  included in Owens  Corning's
annual  report on Form 10-K for the year ended  December  31,  2001,  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,  333-48153,  333-47961,  333-76715, 333-76717, 333-76765,
333-40824 and 333-40818.



                                               /s/  ARTHUR ANDERSEN LLP



March 18, 2002.
Toledo, Ohio,