The United States Gypsum Company (USG) was incorporated on December 27, 1901.  USG was formed through the merger of thirty independent gypsum and plaster companies.  This merger created the first nationwide gypsum manufacturing company in the United States.

USG is North America’s largest manufacturer and marketer of gypsum-based products and is a recognized leader in the building products industry.  They entered the gypsum board market in 1909 and created the world’s first commercially viable wallboard known by the brand name Sheetrock in 1917, thus introducing drywall as we know it today.  Additionally, USG is a global leader in the manufacturing of ceiling suspension systems.

Some products manufactured and sold by USG from 1920-1978 contained asbestos.  As a result, a substantial number of asbestos-related claims were asserted against United States Gypsum Company, Inc.  On July 25, 2001, USG declared Chapter 11 bankruptcy to manage the growing asbestos litigation costs.  On June 15, 2006 USG announced a Joint Plan of Reorganization to emerge from Chapter 11 bankruptcy by creating a Trust to pay all asbestos personal injury claims for which they are responsible.