USG, which emerged out of its asbestos related bankruptcy proceedings last month, increased turnover by 23.5 per cent to US$3038m in the first six months of the year, with the trading profit jumping 88.2 per cent to US$574m.  USG Gypsum boosted sales by 24.6 per cent to US$1712m in another record quarter, with volumes rising by some 3 per cent and average prices by 32 per cent, leading to a 97.7 per cent advance in trading profit to US$431m.  Canadian sales growth was more modest at 14.9 per cent to US$177m.  The ceilings business grew sales more modestly at 10.6 per cent but trading profit went from US$29m to US$46m.  L&M Supply, the merchanting arm, boosted turnover by 33.5 per cent to US$1284m and trading profit by 70.8 per cent to US$111m.