<?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>0001796642</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>Russell Paula</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</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>2000</noOfUnitsSold>
      <aggregateMarketValue>220000.00</aggregateMarketValue>
      <noOfUnitsOutstanding>90109351</noOfUnitsOutstanding>
      <approxSaleDate>05/18/2023</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>02/02/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2000</amountOfSecuritiesAcquired>
      <paymentDate>02/02/2023</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Paula Russell</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>03/31/2023</saleDate>
      <amountOfSecuritiesSold>2000</amountOfSecuritiesSold>
      <grossProceeds>190000.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Paula Russell</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>04/18/2023</saleDate>
      <amountOfSecuritiesSold>3000</amountOfSecuritiesSold>
      <grossProceeds>300000.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/18/2023</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>02/17/2023</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Paula Russell</signature>
    </noticeSignature>
  </formData>
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144
0001796642
XXXXXXXX
LIVE
0001370946
Owens Corning
001-33100
ONE OWENS CORNING PARKWAY
TOLEDO
OH
43659
419-248-8000
Russell Paula
Officer
Common
Fidelity Brokerage Services LLC
900 Salem Street
Smithfield
RI
02917
2000
220000.00
90109351
05/18/2023
NYSE
common
02/02/2023
Restricted Stock Vesting
issuer
N
2000
02/02/2023
compensation
N
Paula Russell
One Owens Corning Parkway
Toledo
OH
43659
common
03/31/2023
2000
190000.00
Paula Russell
One Owens Corning Parkway
Toledo
OH
43659
common
04/18/2023
3000
300000.00
05/18/2023
02/17/2023
/s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Paula Russell