8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):  February 14, 2008 (February 11, 2008)

GEORGIA GULF CORPORATION
(Exact name of registrant as specified in its charter)

Delaware	1-09753	58-1563799
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

115 Perimeter Center Place, Suite 460, Atlanta, GA	30346
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code:    (770) 395 - 4500

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

oWritten communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

oSoliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

oPre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2 (b))

oPre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4 (c))

Item 2.02               Results of Operations and Financial Condition.

                                On February 14, 2008, Georgia Gulf Corporation announced financial results for the fourth quarter and year ended December 31, 2007 in the press release furnished as Exhibit 99.1 hereto, which information is incorporated into this Item 2.02 by reference.

Item 5.02               Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

                                On February 14, 2008, Georgia Gulf Corporation announced changes in its Board of Directors and management as more fully described in the press release filed as Exhibit 99.2 hereto, which information is incorporated into this Item 5.02 by reference.  These changes are effective as of the date hereof as a result of actions taken on February 11, 2008.

Item 7.01               Regulation FD Disclosure.

The information included under Items 2.02 and 5.02 are incorporated herein by reference.

Item 9.01               Financial Statements and Exhibits.

                (d)           Exhibits.

Number	Exhibit
99.1	Press release dated February 14, 2008 re financial results
99.2	Press release dated February 14, 2008 re changes in board and management

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

GEORGIA GULF CORPORATION
By:	/s/ Joel I. Beerman
Name:		Joel I. Beerman
Title:		Vice President, General Counsel and Secretary

Date:  February 14, 2008

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EX-99.1

Exhibit 99.1

NEWS

FOR IMMEDIATE RELEASE

Georgia Gulf Reports Q4 ‘07 Financial Results

·Q4 ‘07 sales up by 14% over prior year.

·Net loss of $6.62 per diluted share in Q4’07 includes non-cash charges of $6.05 per diluted share.

·Operating income before non-cash charges was $2.9 million in Q4 ‘07, compared to an operating loss of $4.2 million prior to purchase accounting for fair valuation of inventory in Q4 ‘06.

·Cash flow from operations and proceeds from sale-leaseback drive $71.5 million term debt reduction in Q4 ‘07.

·Goals for 2008 include debt reduction of over $125.0 million, as well as higher EBITDA than reported in 2007.

Atlanta, Georgia — February 14, 2008 — Georgia Gulf today announced financial results for the three months and the year ended December 31, 2007, as well as its key business plan objectives for 2008.

Georgia Gulf reported net sales of $776.4 million for the fourth quarter of 2007 compared to net sales of $681.5 million in the fourth quarter of 2006, representing a 14% increase.   In spite of challenging market conditions, each of the Company’s reportable segments generated higher sales than in the same quarter during the prior year.

Georgia Gulf reported a net loss of $227.3 million or $6.62 per diluted share for the fourth quarter of 2007, compared to a net loss of $47.2 million or $1.38 per diluted share during the same quarter in the previous year.  The decline in net income was due to non-cash charges recorded in the fourth quarter of 2007 totaling $207.8 million, or $6.05 per diluted share.  These charges included an asset impairment charge of $155.7 million or $4.53 per diluted share, reflecting write-downs of goodwill, intangible and other long-lived assets in the Window & Door Profiles and Mouldings, Outdoor Building Products and Chlorovinyls segments, primarily as a result of substantial declines in North American construction activity.  In addition, the Company recorded a non-cash charge of $52.1 million or $1.52 per diluted share, pertaining to a valuation allowance against its deferred tax assets in Canada.  Excluding the impact of non-cash charges, the net loss during the fourth quarter of 2007 was $19.5 million, or $0.57 per diluted share, compared to a net loss of $35.7 million or $1.05 per diluted share in the prior year excluding the non-recurring impact of $11.5 million, net of tax or $0.34 per diluted share from valuing Royal Group’s inventory at fair value as of the date of the acquisition, as required by purchase accounting standards.

The Company reported an operating loss of $152.8 million for the fourth quarter of 2007, compared to an operating loss of $22.2 million during the same quarter in the prior year.  Georgia Gulf’s operating income excluding the non-cash charges previously discussed was $2.9 million during the fourth quarter of 2007, compared to an operating loss of $4.2 million during the same quarter in the prior year exclusive of $18 million of purchase accounting for fair valuation of inventory.  The $7.1 million improvement in the operating income (loss) line reflects the progress Georgia Gulf has made reducing its costs, amidst a difficult industry environment.  In addition, Georgia Gulf’s operating income was negatively impacted by approximately $10.0 million due to the fluctuating exchange rate between the Canadian and US dollars for the fourth quarter of 2007 over the fourth quarter of 2006.

For the year ended December 31, 2007, Georgia Gulf’s sales were $3.2 billion, compared to $2.4 billion during 2006.  The increase in sales can be primarily attributed to the acquisition of Royal Group, which occurred on October 3, 2006.  In fiscal 2007, Georgia Gulf recorded a net loss of $266.0 million or $7.75 per diluted share, compared to net income of $48.5 million or $1.41 per diluted share in the prior year.  The primary reasons for the significant 2007 net loss are the previously discussed non-cash charges totaling $207.8 million or $6.05 per diluted share recorded in during the fourth quarter of 2007, as well as additional interest expense associated with the Royal Group acquisition.  During 2007, the Company’s interest expense was $135.0 million, compared to $46.4 million in the prior year.  Excluding the non-cash charges recorded in the fourth quarter, as well as $1.3 million, net of tax or $0.04 per diluted share relating to the purchase accounting for fair valuation of inventories recorded in the first quarter of the year, the Company recorded a net loss of $56.9 million or $1.66 per diluted share in 2007.  This loss compares to net income of $60.1 million or $1.75 per diluted share in 2006, excluding $11.5 million, net of tax or $0.34 per diluted share from valuing Royal Group’s inventory at fair value as of the date of the acquisition, as required by purchase accounting standards.

As of December 31, 2007, total debt including asset securitization, but excluding lease financing obligations, was approximately $209.5 million lower than in the prior year.  During 2007, Georgia Gulf generated cash flow from operating activities of $128.2 million, with divestitures being a cash source of $105.3 million.  “Georgia Gulf’s positive cash flow from operating activities helped us to reduce debt in 2007, which remains our primary goal for 2008,” commented Ed Schmitt, retiring Chairman, President and CEO. “During the toughest year our industry has witnessed in quite some time, we improved certain market positions, lowered our cost structure and reduced our debt,” added Mr. Schmitt.

Window & Door Profiles and Mouldings

In the window & door profiles and mouldings segment, sales were $126.1 million in the fourth quarter of 2007, compared to $117.0 million recorded during the same quarter in the prior year.  The window & door profiles and mouldings segment’s operating loss for the fourth quarter of 2007 was $60.0 million compared to $5.9 million for the same quarter in 2006.  Excluding non-cash charges of $61.1 million for impairment of goodwill, intangibles and other long-lived assets, operating income was $1.1 million in the fourth quarter of 2007. This operating income compares to an operating loss of $0.9 million during the same quarter in the prior year excluding the impact from valuing Royal Group’s inventory at fair value as of the date of the acquisition, as required by purchase accounting standards totaling $5.0 million.  The improvement is attributable to higher selling prices on flat sales volume coupled with fixed cost reductions, partially offset by higher raw material and conversion costs.  The Company elected to

2

reduce production rates to reduce inventory levels during the fourth quarter of 2007, which resulted in higher conversion costs.

Outdoor Building Products

In the outdoor building products segment, sales were $118.8 million in the fourth quarter of 2007, compared to $108.9 million recorded during the same quarter in the prior year. Outdoor Building Products operating loss for the fourth quarter of 2007 was $53.6 million compared to an operating loss of $17.2 million for the same quarter in 2006.  Excluding non-cash charges of $39.1 million for impairment of goodwill, intangibles and other long-lived assets, the segment reported an operating loss of $14.6 million in the fourth quarter of 2007.  In the fourth quarter of 2006, the segment reported an operating loss of $5.8 million, excluding the impact from valuing Royal Group’s inventory at fair value as of the date of the acquisition, as required by purchase accounting standards totaling $11.4 million.  The increased operating loss is attributable to higher material and conversion costs, which were partially offset by higher selling prices. The Company elected to reduce production rates to reduce inventory levels during the fourth quarter of 2007, which resulted in higher conversion costs.

Chlorovinyls

In the chlorovinyls segment, sales increased to $356.4 million in the fourth quarter of 2007 from $321.0 million during the fourth quarter of 2006.  Chlorovinyls operating loss for the fourth quarter of 2007 was $31.9 million compared to operating income of $23.0 million for the same quarter in 2006.  Excluding non-cash charges of $55.5 million for impairment of goodwill and other long-lived assets, the segment operating income in the fourth quarter of 2007 was $23.5 million compared to operating income of $24.6 million in the same quarter during the prior year, excluding a non-cash charge of $1.6 million from valuing Royal Group’s inventory at fair value as of the date of the acquisition, as required by purchase accounting standards.  Higher ethylene feedstock costs negatively impacted fourth quarter 2007 operating income, while higher average selling prices and sales volumes positively impacted performance.  According to industry reports, ethylene costs rose 31% from the same quarter in the prior year, with PVC selling prices up by 1% and caustic prices up by 44%.  Industry reports suggest fourth quarter PVC sales volumes were down by about 2% on a year over year basis.

Aromatics

In the aromatics segment, sales increased to $175.1 million in the fourth quarter of 2007 from $134.6 million during the fourth quarter of 2006.  The segment reported operating income of $3.5 million for the fourth quarter of 2007 compared to an operating loss of $9.6 million in the same quarter during the prior year.  The substantial improvement in operating performance can be attributed to higher sales volumes and average selling prices, offset slightly by higher propylene feedstock costs.  According to industry sources, prices for cumene and phenol were up by 8% and 1%, respectively, compared to the same quarter in the prior year, while propylene and benzene feedstock costs were up by 38% and 5% respectively.

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2008 Business Plan Highlights

In a separate News Release issued today, Georgia Gulf announced that Paul Carrico has been promoted to the position of President and Chief Executive Officer.  In addition, the Company announced that Patrick Fleming has been elected Chairman of the Board.  Mr. Carrico succeeds Mr. Schmitt who has served as Georgia Gulf’s Chairman, President and CEO since 1998.

Under Mr. Carrico’s leadership, Georgia Gulf targets repayment of over $125 million in debt in 2008.  It intends to achieve this goal by reducing working capital, generating cash from non-operating sources, as well as achieving higher EBITDA than it did in 2007.

With demand for chemical and construction products in North America being impacted by difficult economic conditions, Georgia Gulf has been implementing plans to bolster demand for its products.  In 2008, the Company is seeking to increase exports of chlorovinyl products, as well as increase its share of certain building and home improvement product markets.

Georgia Gulf intends to further reduce its cost structure by right sizing its workforce, reducing professional fees, idling certain PVC resin capacity and internally sourcing more materials consumed in extrusion operations.  While savings from these initiatives will commence in the first quarter, the initiatives are not expected to have a meaningful impact until the second quarter of the year.

With its highly-efficient, modernized PVC resin production line located in Plaquemine, LA now fully operational, Georgia Gulf has temporarily idled other PVC resin production lines.  As was previously announced, Georgia Gulf temporarily idled its Sarnia, Ontario PVC resin production facility in mid-December.  Since then, the Company has temporarily idled certain PVC resin production lines in other facilities.  In total, Georgia Gulf has now temporarily idled 700 million pounds of capacity on an annualized basis.  The Company expects this capacity will remain idled for some portion of 2008.  “By temporarily idling this capacity, we are moving production to our most efficient lines, reducing our costs and adding a better balance to the supply/demand equation,” noted Mr. Carrico.

In addition to initiatives aimed at improving its income statement, the Company expects to generate cash from other sources in order to reduce debt.  Specifically, further real estate divestitures, working capital reductions and income tax refunds are expected to be sources of cash in 2008.

The Company is nearing settlement of its income tax dispute with the Province of Quebec for less than the originally assessed amount. This settlement would improve the Company’s liquidity position, as a result of a $44 million letter of credit being released.

“These initial plans should help us to deal with difficult, near-term market conditions, while positioning us as a highly efficient integrated vinyl building and home improvement products manufacturer,” noted Mr. Carrico.  He added that, “the management team will revisit 2008 plans in the coming days, to focus the organization on those opportunities with the greatest potential to enhance shareholder value.”

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Conference Call

The Company will discuss fourth quarter and full year 2007 financial results and business developments via conference call and Webcast on Friday, February 15, 2008, at 10:00 AM ET.  To access the Company’s fourth quarter teleconference, please dial 888-552-7928 (domestic) or 706-679-3718 (international).  To access the conference call via Webcast, log on to http://phx.corporate-ir.net/phoenix.zhtml?p=irol-eventDetails&c=112207&eventID=1752552.  Playbacks will be available from 1:00 PM ET Friday, February 15, to midnight ET Friday, February 22.  Playback numbers are 800-642-1687 (domestic) or 706-645-9291 (international).  The conference call ID number is 33117773.

Georgia Gulf

Georgia Gulf Corporation is a leading, integrated North American manufacturer of two chemical lines, chlorovinyls and aromatics, and manufactures vinyl-based building and home improvement products.  The Company’s vinyl-based building and home improvement products, marketed under Royal Group brands, include window and door profiles, mouldings, siding, pipe and pipe fittings, deck, fence and rail and outdoor storage buildings.  Georgia Gulf, headquartered in Atlanta, Georgia, has manufacturing facilities located throughout North America to provide industry-leading service to customers.

Safe Harbor

This news release contains forward-looking statements subject to the “safe harbor” provisions of the Private Securities Litigation Reform Act of 1995.  These forward-looking statements are based on management’s assumptions regarding business conditions, and actual results may be materially different.  Risks and uncertainties inherent in these assumptions include, but are not limited to difficulties in integrating the recently acquired business of Royal Group, Inc., uncertainties relating to Royal Group’s business and liabilities, uncertainties regarding asset sales, synergies, operating efficiencies and competitive conditions, future global economic conditions, economic conditions in the industries to which our products are sold, industry production capacity, raw materials and energy costs and other factors discussed in the Securities and Exchange Commission filings of Georgia Gulf Corporation, including our annual report on Form 10-K for the year ended December 31, 2006.

CONTACT:

Mark Badger

Georgia Gulf Corporation

Atlanta: 1-770-395-4524

Toronto: 1-906-652-6210

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GEORGIA GULF CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(Unaudited)

In Thousands	December 31, 2007		December 31, 2006
ASSETS
Cash and cash equivalents	$	9,227	$	9,641
Receivables, net of allowance	211,613		237,496
Inventories	366,545		339,405
Prepaid expenses	19,999		29,577
Income tax receivables	12,974		37,143
Deferred income taxes	25,049		30,664
Current assets held for sale	—		11,080
Total current assets	645,407		695,006
Property, plant and equipment, net	967,188		1,023,004
Goodwill	282,282		377,124
Intangible assets, net	75,789		88,361
Other assets, net	196,262		204,813
Non-current assets held for sale	31,873		69,919
Total assets	$	2,198,801	$	2,458,227
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current portion of long-term debt	$	30,709	$	32,495
Accounts payable	232,477		215,282
Interest payable	17,752		21,290
Accrued compensation	32,882		37,218
Liability for unrecognized income tax benefits and other tax reserves	79,431		88,338
Other accrued liabilities	60,774		97,428
Total current liabilities	454,025		492,051
Long-term debt, less current portion	1,351,299		1,465,639
Liability for unrecognized income tax benefits	37,874		—
Deferred income taxes	131,601		88,476
Other non-current liabilities	27,201		18,538
Stockholders’ equity	196,801		393,523
Total liabilities and stockholders’ equity	$	2,198,801	$	2,458,227
Common shares outstanding	34,392		34,390

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GEORGIA GULF CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)

	Three Months Ended December 31,						Twelve Months Ended December 31,
In Thousands (except per share data)	2007			2006			2007			2006
Net sales	$	776,416		$	681,538		$	3,157,270		$	2,427,843
Operating costs and expenses
Costs of sales	712,596			640,711			2,851,426			2,152,571
Goodwill and other long-lived asset impairment	155,712			—			155,712			—
Selling, general and administrative expenses	60,910			63,021			233,818			119,151
Total operating costs and expenses	929,218			703,732			3,240,956			2,271,722
Operating income	(152,802		)	(22,194		)	(83,686		)	156,121
Interest expense, net	(34,401		)	(40,691		)	(133,763		)	(51,279		)
Foreign exchange (losses) gains	3,215			(5,697		)	6,286			(21,543		)
(Loss) income from continuing operations before income taxes	(183,988		)	(68,582		)	(211,163		)	83,299
Provision (benefit) for income taxes	42,447			(24,652		)	44,000			31,497
(Loss) income from continuing operations	(226,435		)	(43,930		)	(255,163		)	51,802
(Loss) from discontinued operations, net of tax	(890		)	(3,263		)	(10,864		)	(3,263		)
Net (loss) income	$	(227,325	)	$	(47,193	)	$	(266,027	)	$	48,539
(Loss) earnings per share:
Basic:
(Loss) income from continuing operations	$	(6.59	)	$	(1.28	)	$	(7.43	)	$	1.52
(Loss) from discontinued operations	(0.03		)	(0.10		)	(0.32		)	(0.10		)
Net (loss) income	$	(6.62	)	$	(1.38	)	$	(7.75	)	$	1.42
Diluted:
(Loss) income from continuing operations	$	(6.59	)	$	(1.28	)	$	(7.43	)	$	1.51
(Loss) from discontinued operations	(0.03		)	(0.10		)	(0.32		)	(0.10		)
Net income (loss)	$	(6.62	)	$	(1.38	)	$	(7.75	)	$	1.41
Weighted average common shares:
Basic	34,359			34,114			34,347			34,093
Diluted	34,359			34,114			34,347			34,386

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GEORGIA GULF CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)

	Three Months Ended December 31,						Twelve Months Ended December 31,
In Thousands	2007			2006			2007			2006
Cash flows from operating activities:
Net (loss) income	$	(227,326	)	$	(47,193	)	$	(266,027	)	$	48,539
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation and amortization	38,274			37,003			150,210			85,019
Foreign exchange loss (gain)	(3,057		)	4,997			(10,357		)	20,843
Deferred income tax expense (benefit)	39,035			(8,445		)	26,832			(21,189		)
Non-cash impairment charges	155,712			—			155,712			—
Excess tax benefit related to stock plans	(265		)	196			(1,142		)	—
Stock based compensation	1,635			2,123			10,856			12,704
Other non-cash items	12,391			3,111			30,080			7,309
Change in operating assets, liabilities and other	44,835			79,874			31,995			101,501
Net cash provided by operating activities from continuing operations	61,234			71,666			128,159			254,726
Net cash provided by (used in) operating activities from discontinuing operations	—			(4,149		)	398			(4,149		)
Net cash provided by operating activities:	61,234			67,517			128,557			250,577
Cash flows from investing activities:
Acquisition, net of cash acquired	—			(1,075,396		)	—			(1,075,396		)
Settlement of foreign exchange contracts	—			(4,997		)	—			(20,843		)
Capital expenditures	(11,046		)	(43,273		)	(83,669		)	(90,770		)
Proceeds from sale of PP&E, assets held for sale and discontinued operations	25,617			106,092			105,258			106,092
Net cash provided by (used in) investing activities	14,571			(1,017,574		)	21,589			(1,080,917		)
Cash flows from financing activities:
Net change in revolving line of credit	(650		)	(8,100		)	(7,241		)	(123,400		)
Issuance of long-term debt	—			1,493,543			—			1,493,543
Repayment of long-term debt	(71,584		)	(497,374		)	(224,505		)	(497,374		)
Proceeds from lease financing	—			—			95,865			—
Fees paid for bridge financing				(2,325		)				(2,325		)
Fees paid to issue debt	—			(38,020		)	(3,241		)	(38,020		)
Proceeds from issuance of common stock	—			2,831			—			3,194
Purchase and retirement of common stock	—			—			(685		)	(1,032		)
Tax benefits from employee share-based exercises	—			—			—			1,432
Dividends paid	(2,775		)	(2,749		)	(11,099		)	(10,996		)
Net cash used in (provided by) financing activities	(75,009		)	947,806			(150,906		)	825,022
Effect of exchange rate changes on cash and cash equivalents	444			661			346			661
Net change in cash and cash equivalents	1,240			(1,590		)	(414		)	(4,657		)
Cash and cash equivalents at beginning of period	7,987			11,231			9,641			14,298
Cash and cash equivalents at end of period	$	9,227		$	9,641		$	9,227		$	9,641

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GEORGIA GULF CORPORATION AND SUBSIDIARIES

SEGMENT INFORMATION

(Unaudited)

	Three Months Ended December 31,				Twelve Months Ended December 31,
In Thousands	2007		2006		2007		2006
Segment net sales:
Chlorovinyls	$356,425		$320,971		$1,409,129		$1,642,782
Window & door profile and mouldings products	126,115		117,029		507,968		117,029
Outdoor building products	118,780		108,916		573,250		108,916
Aromatics	175,096		134,623		666,923		559,116
Net sales	$776,416		$681,539		$3,157,270		$2,427,843
Segment operating (loss) income:
Chlorovinyls	$(31,939	)	$22,985		$52,121		$238,792
Window & door profile and mouldings products	(60,014	)	(5,946	)	(54,478	)	(5,946	)
Outdoor building products	(53,633	)	(17,186	)	(50,864	)	(17,186	)
Aromatics	3,476		(9,581	)	10,459		(17,230	)
Unallocated corporate expenses	(10,692	)	(12,466	)	(40,924	)	(42,309	)
Total operating (loss) income	$(152,802	)	$(22,194	)	$(83,686	)	$156,121

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EX-99.2

Exhibit 99.2

NEWS

FOR IMMEDIATE RELEASE

Georgia Gulf Announces Board and Management Changes

·Patrick Fleming Elected Chairman of Board

·Paul Carrico promoted to position of President and CEO

Atlanta, Georgia — February 14, 2008 — Georgia Gulf today announced that Paul Carrico has been elected President and Chief Executive Officer, as well as a Director of the Company.  In addition, Georgia Gulf announced that Patrick Fleming has been elected Chairman of the Board.  Both Paul Carrico and Patrick Fleming are assuming their new positions immediately.

Ed Schmitt, who has served as Chairman, President and CEO of Georgia Gulf since 1998, will serve in an advisory role until July 2008, retiring thereafter.  Mr. Schmitt has resigned as a member of the Board.

Both external and internal candidates were considered in the President and CEO search process, which was led by Patrick Fleming who is an independent Board member and Chair of the Compensation Committee.  In October 2007, Georgia Gulf retained Heidrick and Struggles to conduct a search for a successor for Mr. Schmitt. “Paul Carrico was chosen from an extensive field of internal and external candidates, recognizing his strong team building skills, acquisition integration experience and knowledge of the entire organization,” commented Mr. Fleming.

Paul Carrico, 57, has served as Vice President, Chemicals and Vinyls since October 2006 and Vice President, Polymer Group from May 2005 until October 2006.  During this time, his responsibilities expanded from vinyl resins to include commodity chemicals.  Prior thereto Mr. Carrico served as Business Manager, Resin Division from 1999 when he joined the Company and played a key role in the integration of the acquisition of CONDEA Vista, his former employer.  Prior to joining Georgia Gulf, he was General Manager of CONDEA Vista’s vinyl and olefins division. Mr. Carrico has a Masters Degree in the Science of Management from MIT in Cambridge, MA, along with a Masters Degree in Chemical Engineering from the University of Louisville in Louisville, KY.

Commenting on his appointment, Mr. Carrico noted that he “looks forward to working with the management group, as well as all the dedicated employees of Royal Group and Georgia Gulf.”  “Paul is well qualified to lead the team, given his strong understanding of the company and the markets it serves,” added Mr. Fleming.

Patrick Fleming is assuming the role of Chairman of Georgia Gulf’s Board of Directors, having been a Director of Georgia Gulf since 2000.  He is a member of the Audit Committee, as well as Chair of the Compensation Committee.  In 1999 Mr. Fleming retired as Managing Director and Chief Executive Officer of Calortex, which was a joint venture between Texaco, Calor Gas and Nuon International.  Mr. Fleming noted that, “separation of the Chairman and CEO’s role will serve to enhance corporate governance.”

Mr. Fleming noted that Georgia Gulf’s “Board of Directors appreciates Ed’s dedication to development of the Company and its employees during his 27 years with the organization.”

Georgia Gulf

Georgia Gulf Corporation is a leading, integrated North American manufacturer of two chemical lines, chlorovinyls and aromatics, and manufactures vinyl-based building and home improvement products.  The Company’s vinyl-based building and home improvement products, marketed under Royal Group brands, include window and door profiles, mouldings, siding, pipe and pipe fittings, deck, fence and rail and outdoor storage buildings.  Georgia Gulf, headquartered in Atlanta, Georgia, has manufacturing facilities located throughout North America to provide industry-leading service to customers.

Safe Harbor

This news release contains forward-looking statements subject to the “safe harbor” provisions of the Private Securities Litigation Reform Act of 1995.  These forward-looking statements are based on management’s assumptions regarding business conditions, and actual results may be materially different.  Risks and uncertainties inherent in these assumptions include, but are not limited to difficulties in integrating the recently acquired business of Royal Group, Inc., uncertainties relating to Royal Group’s business and liabilities, uncertainties regarding asset sales, synergies, operating efficiencies and competitive conditions, future global economic conditions, economic conditions in the industries to which our products are sold, industry production capacity, raw materials and energy costs and other factors discussed in the Securities and Exchange Commission filings of Georgia Gulf Corporation, including our annual report on Form 10-K for the year ended December 31, 2006.

CONTACT:

Mark Badger

Georgia Gulf Corporation

1-770-3954546 / 905 652 6210