EXHIBIT 7

RATIO OF EARNINGS TO FIXED CHARGES

CRH GAAP		2008		2007		2006		2005		2004		2004		2003		2002
		IFRS		IFRS		IFRS		IFRS		IFRS
Earnings:
Pre-tax income pre-Minority Interests	euro’m	1,628		1,904		1,602		1,279		1,104
Add back Share of Equity Investee Interest	euro’m							16		14
Add back Share of JV Interest	euro’m	13		14		17
Deduct Share of Equity Investee PBIT - JVs	euro’m	(137	)	(113	)	(43	)	(81	)	(62	)
Deduct Share of Equity Investee PBIT - Associates	euro’m							(38	)	(28	)
Deduct Share of Equity Investee PAT - Associates	euro’m	(61	)	(64	)	(47	)
Deduct Share of Equity Investee Loss on Asset Sale	euro’m	(1	)	0		(5	)	(1	)	(2	)
Add Share of Equity Investee Goodwill Amortisation	euro’m
Add back Fixed Charges	euro’m	529		456		374		265		211
Add Back Amortised Capitalised Interest	euro’m
Distributed Income of Equity Investees	euro’m	88		61		51		37		30
Deduct Interest Capitalised	euro’m
Preference dividends of consolidated Subsidiaries	euro’m
Minority Interest in subsidiaries not incurring fixed charges	euro’m
	euro’m	2,059		2,258		1,949		1,477		1,267
Fixed charges:
Interest expensed	euro’m	411		358		295		201		155
Interest capitalised	euro’m	13		3
Amortised premiums and discounts related to indebtedness	euro’m
Amortised expenses related to indebtedness	euro’m							0		0
Estimated Interest element rental expense	euro’m	105		95		79		64		56
Preference dividends of consolidated Subsidiaries	euro’m	0		0		0		0		0
	euro’m	529		456		374		265		211
Ratio of earnings to fixed charges	CRH GAAP	3.9		5.0		5.2		5.6		6.0
		2008		2007		2006		2005				2004		2003		2002
		IFRS		IFRS		IFRS		IFRS				Irish		Irish		Irish
Pre-tax income under CRH GAAP	euro’m					1,602		1,279				1,017		864		856
US GAAP Adjustments
Stock-based employee compensation	euro’m					(71	)	(52	)			(25	)	(5	)	19
Goodwill Amortisation	euro’m					(29	)	(28	)			60		46		41
Asset Retirement Obligations	euro’m											(4	)	(1	)
Provisions/Discounting	euro’m					3		0
Gains/(losses) on hedging instruments	euro’m					(1	)	4				(16	)	(20	)	12
Adjustment to eliminate Revaluation Surplus:
-depreciation	euro’m					0		1				0		3		0
-profit on disposal	euro’m					0		0				0		0		0
Pensions	euro’m					(58	)	(19	)			(14	)	(16	)	16
Mineral Reserves Depletion	euro’m					(7	)
Debt Issue Expenses Incurred and written-off	euro’m					0		0				0		0		0
Amortisation of Issue Expenses	euro’m					0		0				0		0		(0	)
Pre-tax income under US GAAP	euro’m					1,439		1,185				1,018		871		944
US GAAP		2008		2007		2006		2005				2004		2003		2002
Earnings:
Pre-tax income pre-Minority Interests	euro’m					1,439		1,185				1,018		871		944
Add back Share of Equity Investee Interest	euro’m							16				14		5		7
Add back Share of JV Interest	euro’m					17
Deduct Share of JV PBIT	euro’m					(43	)	(81	)			(67	)	(40	)	(34	)
Deduct Share of Equity Investee PAT - Associates						(47	)
Deduct Share of Equity Investee Loss on Asset Sale	euro’m					(5	)	(1	)			(2	)	(1	)	(1	)
Add Share of Equity Investee Goodwill Amortisation	euro’m					0		0				8		2		2
Add back Fixed Charges	euro’m					374		265				215		199		235
Add Back Amortised Capitalised Interest	euro’m					0		0				0		0		0
Distributed Income of Equity Investees	euro’m					51		37				30		19		24
Deduct Interest Capitalised	euro’m					0		0				0		0		0
Preference dividends of consolidated Subsidiaries	euro’m					0		0				(8	)	(9	)	(11	)
Minority Interest in subsidiaries not incurring fixed charges	euro’m					0		0				0		0		0
	euro’m					1,786		1,421				1,208		1,046		1,166
Fixed charges:
Interest expensed	euro’m					295		201				153		141		176
Interest capitalised	euro’m					0		0				0		0		0
Amortised premiums and discounts related to indebtedness	euro’m					0		0				0		0		0
Amortised expenses related to debt - CRH GAAP	euro’m					0		0				0		0		0
Amortised expenses related to indebtedness	euro’m					0		0				0		0		0
Estimated Interest element within rental expense	euro’m					79		64				54		49		48
Preference dividends of consolidated Subsidiaries	euro’m					0		0				8		9		11
	euro’m					374		265				215		199		235
Ratio of earnings to fixed charges	US GAAP					4.8		5.4				5.6		5.3		5.0