8-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported): September 24, 2004 (September 23, 2004)

GEORGIA GULF CORPORATION

(Exact Name of Registrant as Specified in its Charter)

Delaware (State or Other Jurisdiction of Incorporation)	1-9753 (Commission File Number)	58-1563799 (IRS Employer Identification Number)
115 Perimeter Center Place, Suite 460, Atlanta, GA (Address of Principal Executive Offices)		30346 (Zip Code)

Registrant's Telephone Number, including area code: (770) 395-4500

Not Applicable

(Former Name or Former Address, if Changed Since Last Report)

Item 7.01          Regulation FD Disclosure (Information Being Furnished Under Item 12).

           In accordance with the Securities and Exchange Commission Release No. 33-8216, the following information, which is intended to be furnished under Item 12, “Results of Operations and Financial Condition,” is instead being furnished under Item 7.01, “Regulation FD Disclosure.” This information shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.< /DIV>

           On September 23, 2004, Georgia Gulf Corporation issued a press release announcing expectations regarding certain financial and operating results for the third quarter 2004. A copy of the press release is filed as Exhibit 99.1 hereto and is incorporated into Item 9 of this Form 8-K by reference.

Item 9.01          Financial Statements and Exhibits.

        (c) Exhibits.

99.1   Press Release Dated September 23, 2004

SIGNATURE

        Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated:        September 24, 2004
		Georgia Gulf Corporation
	By: Name:	/s/ JOEL I. BEERMAN  Joel I. Beerman
	Title:	Vice President, General Counsel and Secretary

EXHIBIT INDEX

99.1   Press Release dated September 23, 2004

EX-99.1

FOR IMMEDIATE RELEASE  Contact: Angie Tickle

                         Investor Relations Associate

                                      770-395-4520

Georgia Gulf Expects Third Quarter EPS to be In the Range of $.85 to $.90 Per Diluted Share

ATLANTA, September 23, 2004 – Georgia Gulf Corporation (NYSE: GGC) announced today that it expects third quarter earnings to be in the range of $.85 to $.90 per diluted share. The company has increased its estimate primarily as a result of a greater-than-expected improvement in the aromatics business.

Georgia Gulf will release a pre-recorded update call on Friday, September 24, 2004, at 9 AM EDT. To access the initial broadcast of the call, please dial 888-552-7928 (domestic) or 706-679-3718 (international). To access the call via Webcast, log on to http://phx.corporate-ir.net/playerlink.zhtml?c=112207&s=wm&e=942244. Playbacks will be available from 9:30 AM EDT Friday, September 24, to midnight EDT Friday, October 1. Playback numbers are 800-642-1687 (domestic) or 706-645-9291 (international). The conference call ID number is 149503.

Georgia Gulf, headquartered in Atlanta, is a major manufacturer and marketer of two integrated product lines, chlorovinyls and aromatics. Georgia Gulf’s chlorovinyl products include chlorine, caustic soda, vinyl chloride monomer and vinyl resins and compounds. Georgia Gulf’s primary aromatic products include cumene, phenol and acetone.

This news release contains forward-looking statements subject to the "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995. These forward-looking statements are based on management’s assumptions regarding business conditions, and actual results may be materially different. Risks and uncertainties inherent in these assumptions include, but are not limited to, future global economic conditions, economic conditions in the industries to which the company sells, industry production capacity, raw material costs and other factors discussed in the Securities and Exchange Commission filings of Georgia Gulf Corporation, including our annual report on Form 10-K for the year ended December 31, 2003, and our subsequent quarterly reports on Form 10-Q.

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