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High Quality Content by WIKIPEDIA articles! United States Gypsum Company was incorporated on December 27, 1901, and is a subsidiary of USG Corporation. The company was formed by consolidating 30 gypsum and plaster companies. This resulted in forming the first nationwide gypsum company in the United States. The company is the largest distributor of wallboard in the United States and the largest manufacturer of gypsum products in North America. The company produces the popular SHEETROCK gypsum wallboard as well as the FIBEROCK Brand Panels and SECUROCK Brand Roof Board. In 2008 the company had net sales of US$4.416 billion and a loss of US$462 million. The company operates 21 gypsum board plants in the United States and has 14 gypsum mines and quarries in the United States, Canada and Mexico.