March 2, 2006




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

         RE:  2005 ANNUAL REPORT ON FORM 10-K

Dear Sirs:

         This letter accompanies the electronic filing of the Masco Corporation
annual report on Form 10-K for the year ended December 31, 2005. Please be
advised that the financial statements contained in the Form 10-K do not reflect
any changes from the preceding year in any accounting principles or practice, or
in the method of applying such principles or practices other than as explained
in the Notes to the Consolidated Financial Statements and in response to
guidelines issued by the Securities and Exchange Commission.

                                         Very truly yours,

                                         /s/ Timothy Wadhams

                                         Timothy Wadhams
                                         Senior Vice President and
                                           Chief Financial Officer