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): December 16, 2004
                                                  (December 16, 2004)

                            GEORGIA GULF CORPORATION
             (Exact Name of Registrant as Specified in its Charter)

             Delaware                       1-9753                 58-1563799
 (State or Other Jurisdiction of   (Commission File Number)      (IRS Employer
          Incorporation)                                  Identification Number)

           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

                                 Not Applicable
          (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

[] Written communications pursuant to Rule 425 under the Securities Act
   (17 CFR 230.425)

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

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

[] Pre-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.

     The following information shall not be deemed "filed" for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange
Act"), or incorporated by reference in any filing under the Securities Act of
1933, as amended, or the Exchange Act, except as shall be expressly set forth by
specific reference in such a filing.

     On December 16, 2004, Georgia Gulf Corporation issued a press release
announcing expectations regarding financial and operating results for the fourth
quarter 2004. A copy of the press release is furnished as Exhibit 99.1 hereto
and is incorporated into Item 2.02 of this Form 8-K by reference.

Item 9.01 Financial Statements and Exhibits.

        (c) Exhibits.

99.1     Press Release Dated December 16, 2004



                                    SIGNATURE

     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.

Dated: December 16, 2004

                                               Georgia Gulf Corporation

                                   By:      /s/ JOEL I. BEERMAN
                                            ------------------------------------
                                   Name:    Joel I. Beerman
                                   Title:   Vice President, General Counsel and
                                            Secretary


                                  EXHIBIT INDEX

99.1     Press Release dated December 16, 2004

EX-99.1

                                                                    Exhibit 99.1

Georgia Gulf Expects Fourth Quarter EPS to be Near the Lower End of the Current
Range of Analysts' Estimates

    ATLANTA--(BUSINESS WIRE)--Dec. 16, 2004--Georgia Gulf Corporation
(NYSE: GGC) announced today that it expects fourth quarter earnings to
be near the lower end of the current range of analysts' estimates of
$.74 to $.89 per share as reported by First Call.
    Georgia Gulf will release a pre-recorded update call on Friday,
December 17, 2004, at 9 AM ET. To access the initial broadcast of the
call, please dial 888-552-7928 (domestic) or 706-679-3718
(international). To access the call via Webcast, log on to
http://audioevent.mshow.com/199618. Playbacks will be available from
9:30 AM ET Friday, December 17, to midnight ET Friday, December 24.
Playback numbers are 800-642-1687 (domestic) or 706-645-9291
(international). The conference call ID number is 2746754.
    Georgia Gulf, headquartered in Atlanta, is a major manufacturer
and marketer of two integrated product lines, chlorovinyls and
aromatics. Georgia Gulf's chlorovinyl products include chlorine,
caustic soda, vinyl chloride monomer and vinyl resins and compounds.
Georgia Gulf's primary aromatic products include cumene, phenol and
acetone.

    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, future global
economic conditions, economic conditions in the industries to which
the company sells, industry production capacity, raw material 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, 2003, and our subsequent
quarterly reports on Form 10-Q.

    CONTACT: Georgia Gulf Corporation, Atlanta
             Investor Relations
             Angie Tickle, 770/395-4520