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                              EXHIBIT 8













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FOR IMMEDIATE RELEASE              FOR FURTHER INFORMATION:
December 13, 1994                  W. Barnes Hauptfuhrer
                                   Managing Director, First Union
                                   Capital Partners
                                   (704) 374-4806



CHARLOTTE, N.C. -- Delcor, Inc. acknowledged its receipt yesterday of National
Gypsum  Company's  response  to  the  November  15, 1994 proposal by Delcor to
acquire  all  remaining  shares of the Company in a cash merger for $43.50 per
share  subject  to  certain  stated  conditions.    Delcor  is  giving careful
consideration  to  the  Company's response and is continuing at this time with
the investigation and analysis of an acquisition of the Company.