UNITED STATES GYPSUM ANNOUNCES EXTENSION OF PARTNERSHIP WITH ALCORP MARKETING

The Specialty Products Division of United States Gypsum Company has announced the extension of its strategic partnership with ALCORP Marketing, Inc. to assist in product development, applicator recruiting, training, field quality control and the promotion of U.S. Gypsum's industry-leading LEVELROCK® Brand Floor Underlayment family.

This long-term partnership is intended to help both companies expand the overall market for gypsum-based flooring underlayment products and U.S. Gypsum's new line of non-gypsum engineered cements.

"The partnership maximizes the strengths of two industry leaders," said Phil Ciesiulka, general manager of U.S. Gypsum's Specialty Products Division. "Our customers will continue to benefit as we introduce and support revolutionary new products and services to the flooring marketplace."

Headquartered in Southlake, Texas, ALCORP Marketing was founded in 2000 for the exclusive purpose of working with U.S. Gypsum to sell and promote its LEVELROCK underlayment product line. Since that time, Alcorp Marketing has grown to include a staff of 10 dedicated professionals.

"Our relationship with U.S. Gypsum is strong and thriving," said Ben Allen, ALCORP founder and president. "The LEVELROCK brand is the industry's fastest growing family of poured gypsum floor underlayments and has emerged as the poured gypsum flooring leader. We have accomplished a great deal in advancing the science of gypsum-based underlayments during the past six years, and are dedicated to accelerating the pace." Some notable accomplishments during this period have included:

● The introduction of LEVELROCK Brand Floor Underlayment 2500, the industry's premium poured gypsum floor underlayment for wood frame construction

● The innovative Pourable Before Drywall™ campaign, which emphasizes the fact that the higher compressive strengths offered by LEVELROCK products are designed to be installed prior to drywall installation while minimizing moisture-related concerns, has been widely accepted by the industry

● Development of the industry's premium sound control products, the LEVELROCK™ SRM-25™ Sound Mat and SRB™ Sound Reduction Board

● The recent introduction of LEVELROCK® Brand CSD™ (Corrugated Steel Deck) Floor Underlayment, the only gypsum floor underlayment designed to be poured over corrugated steel decking

● Development of a full product line of engineered cements to meet the needs of architects and builders

The Specialty Products Division of United States Gypsum Company is a leading producer and marketer of a wide range of industrial products used in manufacturing, tooling, plastics, coatings, construction, agriculture, pharmaceuticals, food processing, statuary, ceramics, road repair and other applications.

For additional information, contact the Industrial Products Division of United States Gypsum Company at P.O. Box 806278, Chicago, IL 60680-4124, call (800) 487-4431 or visit the LEVELROCK® Web site at www.levelrock.com.

United States Gypsum Company is a subsidiary of USG Corporation, a Fortune 500 company with business units that are market leaders in their key product groups: gypsum wallboard, joint compound and related gypsum products; cement board; gypsum fiber panels; ceiling panels and grid; and building products distribution. For additional information, visit the USG Web site at www.usg.com.