EXHIBIT 15

October 31, 2005

USG Corporation
125 South Franklin Street
Chicago, Illinois 60606

We have made a review, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), of the unaudited interim financial
information of USG Corporation and subsidiaries for the quarters ended September
30, 2005 and 2004, as indicated in our report dated October 26, 2005; because we
did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended September 30, 2005, is
incorporated by reference in Registration Statement 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, 33-52715, 33-63554, and 33-65383 on Form S-8, and
Registration Statement Nos. 33-52573 on Form S-1.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statements prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.


/s/ DELOITTE & TOUCHE LLP

DELOITTE & TOUCHE LLP

Chicago, Illinois


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