Found the following link on the motely fool board about USG. USG – united states gypsum, is a construction material company, manufacturing wallboards (gypsum boards) and other construction material such as tiles. The performance of this company is highly dependent on the state of the US housing market.
I would highly recommend this article to anyone interested in learing how to value and invest in cyclical companies. added note : Warren buffett holds 19% of this company's equity.