EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statements Nos.
33-40136, 33-64217, and 33-60563 (as amended) on Form S-3, Registration
Statement Nos. 33-22581 (as amended), 33-22930, 33-36303, 33-63554, 33-65383,
333-34147, and 333-50388 on Form S-8, and Registration Statement No. 33-52573 on
Form S-1 of USG Corporation and subsidiaries (the "Corporation") of our reports
dated February 8, 2005, relating to the consolidated financial statements and
financial statement schedules of the Corporation (which report expresses an
unqualified opinion and includes explanatory paragraphs referring to (i) matters
which raise substantial doubt about the Corporation's ability to continue as a
going concern; and (ii) changes in methods of accounting for asset retirement
obligations and goodwill and other intangible assets due to the Corporation's
adoption of Statement of Financial Accounting Standards (SFAS) No. 143,
"Accounting for Asset Retirement Obligations" in 2003 and SFAS No. 142,
"Goodwill and Other Intangible Assets" in 2002) and management's report on the
effectiveness of internal control over financial reporting included in this Form
10-K for the year ended December 31, 2004.

(DELOITTE & TOUCHE LLP)

Chicago, Illinois
February 18, 2005