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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 K5PYIgY08LtX/TEy+BWeGZuo9hDeV1D6AD0fjjMartRFzB/Vqsuqjmn3IMXNZJN1
 Z8c5kdtUqIJsdAPMCv/J4g==

<SEC-DOCUMENT>0001209191-07-040337.txt : 20070703
<SEC-HEADER>0001209191-07-040337.hdr.sgml : 20070703
<ACCEPTANCE-DATETIME>20070703114758
ACCESSION NUMBER:		0001209191-07-040337
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070701
FILED AS OF DATE:		20070703
DATE AS OF CHANGE:		20070703

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			USG CORP
		CENTRAL INDEX KEY:			0000757011
		STANDARD INDUSTRIAL CLASSIFICATION:	CONCRETE GYPSUM  PLASTER PRODUCTS [3270]
		IRS NUMBER:				363329400
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		125 SOUTH FRANKLIN STREET
		STREET 2:		DEPARTMENT 188
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		312-606-4000

	MAIL ADDRESS:	
		STREET 1:		DEPARTMENT #188
		STREET 2:		125 SOUTH FRANKLIN STREET
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			COTTING JAMES C
		CENTRAL INDEX KEY:			0001207288

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08864
		FILM NUMBER:		07958554

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		3126065439

	MAIL ADDRESS:	
		STREET 1:		USG CORPORATION
		STREET 2:		125 SOUTH FRANKLIN STREET DEPT 188
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>boc16510_01jcc.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-07-01</periodOfReport>

    <issuer>
        <issuerCik>0000757011</issuerCik>
        <issuerName>USG CORP</issuerName>
        <issuerTradingSymbol>USG</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001207288</rptOwnerCik>
            <rptOwnerName>COTTING JAMES C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>USG CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>550 WEST ADAMS STREET</rptOwnerStreet2>
            <rptOwnerCity>CHICAGO</rptOwnerCity>
            <rptOwnerState>IL</rptOwnerState>
            <rptOwnerZipCode>60661</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Deferred Stock Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2007-07-01</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>610</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>49.255</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F1"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>610</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5642</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Deferred portion of annual grant under the USG Corporation Stock Compensation Program for Non-Employee Directors.  Each deferred stock unit represents the right to receive the value of one share of common stock.  The deferred stock units become payable in cash following the reporting person's termination of service as a director.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Sandra D. Zang, Attorney-in-Fact</signatureName>
        <signatureDate>2007-07-03</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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