WARRANTY LIABILITY (Tables)

3 Months Ended

Dec. 31, 2012

Schedule of Product Warranty Liability [Table Text Block]

Changes in Griffon’s warranty liability, included in Accrued liabilities, were as follows (in thousands, except share and per share data):

	Three Months Ended December 31,
	2012			2011
Balance, beginning of period	$	8,856		$	7,963
Warranties issued and charges in estimated pre-existing warranties		(6	)		2,030
Actual warranty costs incurred		(1,107	)		(1,040	)
Balance, end of period	$	7,743		$	8,953