USG CORP
FOURTH AMENDMENT TO RETIREMENT PLAN
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<DESCRIPTION>FOURTH AMENDMENT TO RETIREMENT PLAN
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<P align="right" style="font-size: 10pt"><B>EXHIBIT 10.2</B>



<P align="center" style="font-size: 10pt"><B>FOURTH AMENDMENT<BR>
OF<BR>
USG CORPORATION RETIREMENT PLAN</B>



<P align="center" style="font-size: 10pt">(As Amended and Restated Effective as of January&nbsp;1, 1999)


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, USG Corporation Retirement Plan (the &#147;plan&#148;) is maintained by USG
Corporation (the &#147;company&#148;), which plan was amended and restated on December
29, 1999, effective as of January&nbsp;1, 1999; and


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, it now is deemed desirable and in the best interests of the
employers under the plan and their employees to further amend the plan;


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NOW, THEREFORE, pursuant to the amending power reserved to the company
under subsection 14.1 of the plan, the plan is further amended, effective as
indicated, in the following particulars:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;Effective January&nbsp;1, 2005, by substituting the following for that
portion of subsection 4.5 of the Plan that follows subparagraph 4.5(d):


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&#147;(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any SELECTBENEFITS credits realized
as a result of the exchange of vacation time or
medical plan coverage for compensation under USG
SelectBenefits; and</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any payments made under USG
Corporation Key Employee Retention Plan (and any
similar or successor plan) after December&nbsp;31,
2004.</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<P align="left" style="margin-left:2%; font-size: 10pt">Compensation paid to a participant by a USG Company or a
predecessor company for a period of service before the participant
became a participant that is designated as benefit service
pursuant to subparagraph 4.4(b) or (d)&nbsp;shall be considered as
compensation paid by the employers in determining the
participant&#146;s &#147;earnings&#148;. Except as otherwise provided in the
next preceding sentence, any compensation paid to an employee or
participant by a USG Company that is not an employer under the
plan or by a predecessor company (or that would have been paid but
for the employee&#146;s or participant&#146;s salary reduction authorization
in effect under a defined contribution plan or cafeteria plan by
any such corporation) shall not be considered as &#147;earnings&#148; for
purposes of the plan. Any lump sum payment payable to a
participant as a &#147;hiring bonus&#148; or cash incentive to become
employed by a USG Company (even if such payment is contingent on
the participant remaining employed by a USG Company for a
specified period of time) shall be considered earnings for
purposes of the plan.&#148;


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;Effective January&nbsp;1, 2004, by adding the following subparagraph 5.8(c)
to the plan:


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&#147;(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The provisions of subparagraph
7.8(c) shall apply to the payment of disability
retirement income (except any portion thereof
payable in a lump sum) to the extent described
therein.&#148;</TD>
</TR>

</TABLE>

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;Effective as of January&nbsp;1, 2004, by substituting the following for
subparagraph 7.4(c) of the plan:


<P>
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&#147;(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Level Payment Option. If a participant
retires on an early retirement date and payment of
the participant&#146;s monthly retirement income begins
on his retirement date and before the earliest date
the participant is eligible to receive Old Age
Insurance Benefits under the Social Security Act, a
larger monthly retirement income payable to the
participant until the first to occur of the date of
the participant&#146;s death or the earliest date on
which the participant becomes eligible to apply for
and to receive Old Age Insurance Benefits under the
Social Security Act, and, where the full actuarial
equivalent of the normal form and amount of the
participant&#146;s retirement income has not been
provided under the option, with a</TD>
</TR>


</TABLE>
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<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>continuance of a smaller amount of retirement
income benefit after the earliest date on which
the participant becomes eligible to apply for and
to receive Old Age Insurance Benefits under the
Social Security Act and until the participant&#146;s
death.&#148;</TD>
</TR>

</TABLE>

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;Effective January&nbsp;1, 2004, by adding the following new subparagraph
7.8(c) to the plan:


<P>
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&#147;(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Retroactive Annuity Starting Date.
In accordance with rules established by the
committee and under such circumstances as the
committee may determine, a participant may elect
that his retirement benefits commence as of a
retroactive annuity starting date that is prior
to the date the participant receives the
explanation described in subparagraph 7.7(a)
above, provided (A)&nbsp;the participant was otherwise
entitled to commence his retirement benefits as
of such annuity starting date under the terms of
the plan, (B)&nbsp;the participant shall not actually
receive a distribution until at least 30&nbsp;days
after the participant has received the written
explanation described above (or has waived the
30-day period), and (c)&nbsp;the participant&#146;s spouse
consents to such commencement in the manner
described in Section&nbsp;7.7. A participant may not
elect such a retroactive annuity starting date
with respect to any benefits that are payable in
a lump sum. If a participant elects a
retroactive annuity starting date, the amount of
the participant&#146;s benefit payments shall be
determined as of the retroactive annuity starting
date elected by the participant, and the
participant shall receive a one-time lump sum
payment equal to the sum of the payments
attributable to the period between the
retroactive annuity starting date and the date
benefits actually commence (increased by interest
at the rate determined in Paragraph&nbsp;A-4 as of the
date such payment is made).&#148;</TD>
</TR>

</TABLE>

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.&nbsp;Effective July&nbsp;1, 2004, by substituting the following for Paragraphs
A-5 and A-6 of Supplement A to the Plan:


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<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#147;A-5. Other Forms.


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of determining
actuarial equivalence between forms of benefit
payment under the plan (other than calculation of
lump sum actuarially equivalent values in
accordance with paragraph A-4 and the calculation
of the level payment option actuarially
equivalent values in accordance with subparagraph
(b)&nbsp;below), the interest rate used under the plan
is 7&nbsp;percent.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of determining
actuarial equivalence of the level payment option
under subparagraph 7.4(c), the interest rate
shall be the average of the annual rates of
interest on 30-year Treasury securities, as
announced by the Treasury Department pursuant to
Section&nbsp;417(e)(3)(A)(ii)(II), for the November
prior to the calendar year in which the
participant&#146;s benefits are to commence.</TD>
</TR>

</TABLE>


<P align="left" style="margin-left:2%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A-6. Mortality. The mortality factors under the plan shall
be taken from the 1994 Uninsured Pensioner Mortality Table
projected to 2002 (UP94@2002) with weighted annuity factors
assuming a population of 90&nbsp;percent males and 10&nbsp;percent females.
Notwithstanding the above, for purposes of determining the lump
sum actuarially equivalent value and the level payment option of a
participant&#146;s benefit, the mortality factors shall be those set
forth in the unisex table (50% male/50% female) described in
Revenue Ruling 2001-62.&#148;


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN WITNESS WHEREOF, the company has caused these presents to be signed by
its officer thereunto duly authorized this 4th day of November, 2004.

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3">USG CORPORATION<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">/s/ PETER K. MAITLAND
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">Vice President, Compensation,&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">Benefits And Administration&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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