content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001385266</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001370946</issuerCik>
        <issuerName>Owens Corning</issuerName>
        <secFileNumber>001-33100</secFileNumber>
        <issuerAddress>
          <com:street1>ONE OWENS CORNING PARKWAY</com:street1>
          <com:city>TOLEDO</com:city>
          <com:stateOrCountry>OH</com:stateOrCountry>
          <com:zipCode>43659</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>419-248-8000</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>MORRIS W HOWARD</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Director</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>221</noOfUnitsSold>
        <aggregateMarketValue>43489.49</aggregateMarketValue>
        <noOfUnitsOutstanding>85784321</noOfUnitsOutstanding>
        <approxSaleDate>11/13/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>11/08/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>221</amountOfSecuritiesAcquired>
        <paymentDate>11/08/2024</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Howard Morris</name>
          <address>
            <com:street1>One Owens Corning Parkway</com:street1>
            <com:city>Toledo</com:city>
            <com:stateOrCountry>OH</com:stateOrCountry>
            <com:zipCode>43659</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>08/14/2024</saleDate>
        <amountOfSecuritiesSold>820</amountOfSecuritiesSold>
        <grossProceeds>130322.60</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>11/13/2024</noticeDate>
        <signature>/s/Wade Moss, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Howard Morris</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
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text: 144
  0001385266
  XXXXXXXX
  LIVE
  0001370946
  Owens Corning
  001-33100
  ONE OWENS CORNING PARKWAY
  TOLEDO
  OH
  43659
  419-248-8000
  MORRIS W HOWARD
  Director
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  221
  43489.49
  85784321
  11/13/2024
  NYSE
  Common
  11/08/2024
  Restricted Stock Vesting
  Issuer
  N
  221
  11/08/2024
  Compensation
  N
  Howard Morris
  One Owens Corning Parkway
  Toledo
  OH
  43659
  Common
  08/14/2024
  820
  130322.60
  11/13/2024
  /s/Wade Moss, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Howard Morris