Exhibit

We consent to the incorporation by reference in this Registration Statement on Form S-3 of our reports dated February 8, 2017, relating to the consolidated financial statements and financial statement schedule of USG Corporation and subsidiaries (“the Corporation”), and the effectiveness of the Corporation’s internal control over financial reporting, appearing in the Annual Report on Form 10-K of the Corporation for the year ended December 31, 2016, and to the reference to us under the heading “Experts” in the Prospectus, which is part of this Registration Statement.