The company purchased the Asheron's
Call(R) franchise from Microsoft in early 2004 and is building out the
first and only MMORPG based on the iconic fantasy franchise Dungeons +
Dragons(R), which Turbine is self-funding. Turbine will launch Middle-Earth Online in 2006.com
Fax: +353 1 4100 980


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The
statements that are not historical facts are forward-looking
statements within the meaning of the Private Securities Litigation
Reform Act of 1995.3 Overview of Observed Trends

3. -- Companies Launching DSL Rollouts in Australia

For more information visit
http://www.

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As part of the
agreement, Turbine will own all of the game assets to the upcoming,
highly anticipated massively multiplayer online role playing game
(MMORPG) The Lord of the Rings(TM): Middle-Earth(TM) Online. This acquisition enhances the company 's current railing line
and enables Elk to offer its customers more diverse railing products
that are complementary to both its CrossTimbers(TM) composite decking
and traditional wood decks.

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R. is a premier producer, publisher and operator of
online subscription entertainment and is headquartered in Westwood,
Mass., a subsidiary of ElkCorp (NYSE:ELK), announced it has
completed the acquisition of the principal assets of RailWayz, Inc. These statements
are based on judgments the company believes are reasonable; however,
ElkCorp's actual results could differ materially from those discussed
here .

(C) 2005.com/reports/c17388 ) has announced the addition
of Broadband Price Wars - The Impact On ADSL Services One Year Later to their
offering. Introduction
1.

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"As the exclusive publisher , Turbine looks forward to bringing
J.S. In addition to its current
composite railing system, Elk will offer RailWays Old World Series and
new Traditional Series.2 Methodology

2.4 New technology - the forthcoming availability of ADSL 2/2+ services

4.

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All
publishing responsibilities previously assumed by VU Games for the
online license have been transitioned to Turbine effective
immediately.
Turbine also is currently in negotiations with a few key strategic
partners for a worldwide launch, including China, Japan, Korea, Europe
and the U. Its common stock is listed on the
New York Stock Exchange (NYSE:ELK).com/reports/c17388

Laura Wood
Senior Manager
Research and Markets
press@researchandmarkets.

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"The addition of RailWayz products to our CrossTimbers railing
line enables us to offer more diverse products which look exceptional
when paired with our decking product or an existing deck," said Thomas
Karol, chairman and chief executive officer of ElkCorp. This
acquisition strategy will enable us to ultimately offer customers a
more complete building product platform that meets the stringent Elk
standards for quality and reliability, which customers expect from our
products.

Safe Harbor Provisions

In accordance with the safe harbor provisions of the securities
law regarding forward-looking statements, in addition to the
historical information contained herein, the above discussion contains
forward-looking statements that involve risks and uncertainties.1 Increase in the number of ADSL subscribers
3. -- ADSL Industry Median Price Trends for Metro Area Residential
512 Kbps / 128 Kbps Access

Figure 3.

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Bendich, Executive Vice President of The Saul Zaentz Company, which
does business as Tolkien Enterprises.


Both
series carry a 20 year limited warranty and feature RailWays
revolutionary, patent-pending Uni-Ball(TM) baluster connector system
that allows quick installation of balusters without drilling.elkcorp. These statements usually are accompanied by words
such as "optimistic," "vision," "outlook," "believe," "estimate,"
"potential," "forecast," "project ," "expect," "anticipate," "plan,"
"predict," "could," "should," "may," "likely," or similar words that
convey the uncertainty of future events or outcomes.newscom. ADSL Pricing Changes
2 .

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All other trademarks are
the property of their respective owners. The Changing Structure of the Australian ADSL Market
3.

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R.com

About Tolkien Enterprises

The Saul Zaentz Company d/b/a Tolkien Enterprises is the holder of
worldwide motion picture, legitimate stage, merchandising , and other
rights in J. Additional details of the transaction were not
disclosed. The Old World Series is composed of tempered
aircraft aluminum alloy balusters that create a rich look with the
combination of metal and wood. The new Traditional Series combines the
look of painted wood with the durability of composite wood.3 Increased infrastructure competition
3.researchandmarkets .

bully miniatures

, a
leading publisher of online subscription entertainment, announced
today that it has finalized a deal with Tolkien Enterprises and
Vivendi Universal Games (VU Games) that grants Turbine the exclusive
right to develop and publish massively multiplayer online worlds based
on The Lord of the Rings and The Hobbit literary works.tolkien-ent.

Business Editors

DALLAS----Elk Composite Building
Products Inc.

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"Turbine has
been instrumental in the direction and production of Middle-Earth
Online , its service and the community since day one. Together with
Tolkien Enterprises, we intend to produce the best possible
representation of these outstanding literary works and ensure a long
and exciting future for Middle-Earth Online.researchandmarkets.

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As a result of this commitment,
Turbine's production team is considering changes to make the game even
better than before. Its
headquarters are in Berkeley, California, and its website may be found
at www.
"Middle-earth," "The Hobbit," "The Lord of the Rings," and the
names of the characters, events, items and places therein are
trademarks or registered trademarks of The Saul Zaentz Company d/b/a
Tolkien Enterprises under license to Turbine , Inc. "This
acquisition is in line with our strategy to acquire companies that are
synergistic with and enhance our current product platforms.

About ElkCorp:

ElkCorp, through its subsidiaries , manufactures Elk brand premium
roofing and building products (over 90% of consolidated revenue) and
provides technologically advanced products and services to other
industries. All rights
reserved .com/cgi-bin/prnh/20040820/RESEARCH )
It's now a year since Telstra triggered a price war and regulatory action
by restructuring its wholesale and retail ADSL price structures. This report
analyses the outcome of the shift, one year later.

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Turbine
now directly owns or holds significant interest in each of the games
and services that it produces.
Specific details and dates regarding the game 's development will be
announced in the near future.

Elk Composite Building Products Inc. Completes Acquisition of RailWayz Inc.

See www.

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"We are confident that, under
Turbine's development, Middle -Earth Online will faithfully
bring-to-life the realms of Middle-earth for Tolkien fans everywhere
to explore and enjoy.

Turbine, Inc. With studios on two coasts, the Company is the largest privately
held online games company in North America. Tolkien's literary works The Lord of the Rings and
The Hobbit. access charges only)

Figure 8.

messageboard discontinued



Key features of this report include:

- An overview of ADSL price changes in metro and regional areas;
- Converging Regional and Metropolitan pricing structures;
- The changing structure of the Australian DSL market;
- Increased infrastructure competition;
- The Impact of new technology (ADSL 2/2+ service)s and Our Pricing
Predictions for 2005-2006. -- ADSL Industry Median Price Trends for Regional Area
Residential 512 Kbps / 128 Kbps Access

Figure 6. -- ADSL Industry Median Price Trends for Residential Baseline
Monthly Charges excluding extra usage fees (i.

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Tolkien 's vibrant worlds to online gamers around the globe,"
said Jeffrey Anderson, president and CEO, Turbine , Inc."
Acquiring the license to produce massively multiplayer online
games based on Tolkien's world-renowned The Lord of the Rings and The
Hobbit books is the latest in a series of aggressive business moves by
Turbine - the once small contractor that transformed itself into the
largest privately-held online game studio in North America. For more information on Turbine
and its services , please visit www. Elk Composite Building Products, Inc.1 Residential Market
2. -- ADSL Industry Median Price Trends for a 1,000 MB monthly
download across a number of different Residential ADSL Services, both
Metro and Regional

Figure 9.

messageboard mule

Turbine Takes over MMP License for Games Based on J.R.R. Tolkien Works; Turbine Acquires License from Tolkien Enterprises and Becomes the Exclusive Online Worl

R. Tolkien Enterprises has been producing and licensing films
and merchandise based on Tolkien's works for almost 30 years.com for more
information.
(Logo: http://www .e.

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turbine.com

TURBINE, Asheron's Call, Asheron's Call Dark Majesty, Fallen
Kings, Turbine Engine, Throne of Destiny, and Legions are registered
trademarks or trademarks of Turbine Entertainment Software Corporation
in the United States or other jurisdictions., a
privately-held composite railing company based in Lakewood, New
Jersey.

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About Turbine, Inc. Turbine's catalogue
includes some of the most famous online entertainment brands,
including Asheron's Call(R), Dungeons + Dragons (R) Online and The Lord
of the Rings(TM): Middle-Earth Online."
Elk will begin marketing all of its railing product lines under
the umbrella brand name RailWays(TM). Each of ElkCorp's principal operating subsidiaries is a
leader within its particular market., an ElkCorp company. Telsyte's Pricing Predictions for 2005-2006

Tables
Table 1. -- ADSL Industry Median Price Trends for Metro Area Residential
1,500 Kbps / 256 Kbps Access

Figure 4.

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Business Editors /High-Tech Editors

WESTWOOD, Mass. Our goal
for growing ElkCorp is to combine our innovation , knowledge of the
industry and strong distribution channels with small to mid-size
acquisitions that enable us to gain an entry into other areas in the
building products industry and truly innovate these markets.

Research and Markets: One Year After Telstra Started Price War on Retail ADSL Price Structures

-- ADSL Industry Median Price Trends for Regional Area
Residential 1,500 Kbps / 256 Kbps Access

Figure 7.

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----Turbine, Inc."
With their new relationship, Turbine and Tolkien Enterprises are
committed to doing what's best for Middle-Earth Online and the
community (www.2 Converging Regional and Metropolitan pricing structures
3.

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Factors that could cause or contribute to such differences could
include, but are not limited to, changes in demand, prices, raw
material costs , transportation costs, changes in economic conditions
of the various markets the company serves, changes in the amount and
severity of inclement weather, acts of God, war or terrorism, as well
as the other risks detailed herein, and in the company's reports filed
with the Securities and Exchange Commission, including but not limited
to, its Form 10-K for the fiscal year ending June 30, 2004 and Form
10-Q for the quarter ended December 31, 2004. DUBLIN, Ireland, Research and Markets
(http://www.1 Background
1.

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middle-earthonline.R.

Preview of contents included in the above report
1. -- ADSL Industry Median Price Trends for Regional Area
Residential 256 Kbps / 64 Kbps Access

Figure 5.

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"We are pleased to be working with Turbine," said Albert M.com), which has already swelled to
about 100,000 registered fans. The company plans to move the RailWayz
operations to its expanded composite lumber facility in Lenexa,
Kansas, in the near future and will begin shipping the new railing
lines in April 2005. All trademarks, (TM), are marks pending registration of Elk
Premium Building Products, Inc.


2 Metro Area DSL Services
2. -- Broadband Subscriber Growth Since December 2003

Figures
Figure 1.
-- ADSL Industry Median Price Trends for Metro Area Residential
256 Kbps / 64 Kbps Access

Figure 2.

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