-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SIWmTEjrI6zaUptifVdRFW0uGdb0vYaJVLd/00eCGBQgTb3HZSNKLESV2AXGy3+5
 TnMm9ZhzC2ckwl+SRc1B5g==

<SEC-DOCUMENT>0000032017-07-000013.txt : 20070226
<SEC-HEADER>0000032017-07-000013.hdr.sgml : 20070226
<ACCEPTANCE-DATETIME>20070226170814
ACCESSION NUMBER:		0000032017-07-000013
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070222
FILED AS OF DATE:		20070226
DATE AS OF CHANGE:		20070226

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SISLER DAVID G
		CENTRAL INDEX KEY:			0001023181

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05341
		FILM NUMBER:		07649995

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		2148510500

	MAIL ADDRESS:	
		STREET 1:		14643 DALLAS PKWY
		STREET 2:		STE 1000
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75240-8871

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ELKCORP
		CENTRAL INDEX KEY:			0000032017
		STANDARD INDUSTRIAL CLASSIFICATION:	ASPHALT PAVING & ROOFING MATERIALS [2950]
		IRS NUMBER:				751217920
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		14911 QUORUM DRIVE
		STREET 2:		SUITE 600
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75254-1491
		BUSINESS PHONE:		9728510500

	MAIL ADDRESS:	
		STREET 1:		14911 QUORUM DRIVE
		STREET 2:		SUITE 600
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75254-1491

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ELCOR CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ELCOR CHEMICAL CORP
		DATE OF NAME CHANGE:	19761119
</SEC-HEADER>
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<TYPE>4
<SEQUENCE>1
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<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
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    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-02-22</periodOfReport>

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        <issuerName>ELKCORP</issuerName>
        <issuerTradingSymbol>ELK</issuerTradingSymbol>
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            <rptOwnerName>SISLER DAVID G</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>14911 QUORUM DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 600</rptOwnerStreet2>
            <rptOwnerCity>DALLAS</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>75254-1491</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
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        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>SVP General Counsel Secretary</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
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            <transactionDate>
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            <transactionCoding>
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            <transactionAmounts>
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        <nonDerivativeTransaction>
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            <transactionCoding>
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                <equitySwapInvolved>0</equitySwapInvolved>
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            <transactionAmounts>
                <transactionShares>
                    <value>20340</value>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>43.50</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
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            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>20440.3825</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
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        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $1 par value per share</value>
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            <transactionDate>
                <value>2007-02-22</value>
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            <transactionCoding>
                <transactionFormType>4</transactionFormType>
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                <equitySwapInvolved>0</equitySwapInvolved>
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                    <value>20340</value>
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                <transactionPricePerShare>
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                <transactionAcquiredDisposedCode>
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                    <value>100.3825</value>
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                <directOrIndirectOwnership>
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        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $1 par value per share</value>
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            <transactionDate>
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            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>U</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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            <transactionAmounts>
                <transactionShares>
                    <value>2035.5685</value>
                </transactionShares>
                <transactionPricePerShare>
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                <transactionAcquiredDisposedCode>
                    <value>D</value>
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                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By ESOP Trustree</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Performance Stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>43.50</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2007-02-22</value>
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            <transactionCoding>
                <transactionFormType>4</transactionFormType>
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                <equitySwapInvolved>0</equitySwapInvolved>
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            <transactionAmounts>
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                    <footnoteId id="F4"/>
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                <transactionPricePerShare>
                    <value>43.50</value>
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                <transactionAcquiredDisposedCode>
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                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2007-02-22</value>
                <footnoteId id="F7"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F8"/>
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            <underlyingSecurity>
                <underlyingSecurityTitle>
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                <underlyingSecurityShares>
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                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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                <transactionShares>
                    <value>2655</value>
                    <footnoteId id="F5"/>
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                <transactionPricePerShare>
                    <value>43.50</value>
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                <transactionAcquiredDisposedCode>
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                <transactionShares>
                    <value>2940</value>
                    <footnoteId id="F6"/>
                </transactionShares>
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                    <value>43.50</value>
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                <transactionAcquiredDisposedCode>
                    <value>D</value>
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                <value>2007-02-22</value>
                <footnoteId id="F7"/>
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                <footnoteId id="F8"/>
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                <underlyingSecurityTitle>
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                    <value>2940</value>
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                    <value>0</value>
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                <directOrIndirectOwnership>
                    <value>D</value>
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        </derivativeTransaction>
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    <footnotes>
        <footnote id="F1">Granted under the 2004 Amended and Restated ElkCorp Equity Incentive Compensation Plan.</footnote>
        <footnote id="F2">Shares of common stock issued in settlement of performance stock award based on total shareholder return (each, a &quot;TSR Award&quot;):   3,105 shares from 2004 TSR Award, 2,655 shares from 2005 TSR Award and 2,940 shares from 2006 TSR Award.</footnote>
        <footnote id="F3">Shares of common stock issued in settlement of performance stock award based on return on equity (each, an &quot;ROE Award&quot;): 7,260 shares from 2004 ROE Award, 6,210 shares from 2005 ROE Award and 6,870 shares from 2006 ROE Award.</footnote>
        <footnote id="F4">Settlement of 2004 TSR Award with common stock.</footnote>
        <footnote id="F5">Settlement of 2005 TSR Award with common stock.</footnote>
        <footnote id="F6">Settlement of 2006 TSR Award with common stock.</footnote>
        <footnote id="F7">Awards exercisable prior to maturity by virtue of Change in Control, in accordance with award agreements.</footnote>
        <footnote id="F8">Not applicable.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>David G. Sisler</signatureName>
        <signatureDate>2007-02-23</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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