DISCONTINUED OPERATIONS (Tables)

3 Months Ended

Dec. 31, 2012

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

The following amounts related to the Installation Services segment, discontinued in 2008, have been segregated from Griffon’s continuing operations and are reported as assets and liabilities of discontinued operations in the condensed consolidated balance sheets (in thousands, except share and per share data):

	At December 31, 2012		At September 30, 2012
Assets of discontinued operations:
Prepaid and other current assets	$	571	$	587
Other long-term assets		2,798		2,936
Total assets of discontinued operations	$	3,369	$	3,523
Liabilities of discontinued operations:
Accrued liabilities, current	$	2,084	$	3,639
Other long-term liabilities		3,395		3,643
Total liabilities of discontinued operations	$	5,479	$	7,282