Investor Presentation

Robert BuckChairman and Chief Executive Officer

David GraceChief Financial Officer

Summer 2008

Financials for Q3 ended June 2008

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Forward looking statements

This presentation contains “forward-looking statements”. These statements relate to future events or our future financial performance and involve known and unknown risks, uncertainties and other factors that may cause our actual results, levels of activity, performance or achievements expressed or implied

by these forward-looking statements. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we

cannot guarantee future results, levels of activity, performance or achievements. We caution you not to place undue reliance on forward-

looking statements, which reflect our analysis only and speak only as of the date of this presentation, and you should refer to the “Risk Factors” section of

our latest Form 10K. We undertake no obligation to update the forward-looking statements to reflect subsequent events or circumstances.

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Company Overview

Robert BuckChairman and Chief Executive Officer

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4

Beacon Overview

A leader in key metropolitan markets in the Northeast, Mid-Atlantic, Midwest, Central Plains, Southeast and Southwest regions in the United States and in Eastern Canada

176 branches across 35 U.S. states and 3 Canadian provinces

Over 40,000 customers

Broad product offering of up to 10,000 SKUs

Strong long-term historical performance

FY 2007 Sales of $1.65 billion (9-year CAGR 40%)

FY 2007 Operating Income of $69.8 million (9-year CAGR 12%)

FY 2007 Sales growth of 9.7%, organic contraction of 3.3%

Successfully completed 17 acquisitions since 1997

Founded in 1928, Beacon Roofing Supply, Inc. has grown to be one of the largest distributors of residential and non-residential roofing materials in the United States and Canada

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Significant Strategic AccomplishmentsKey accomplishments since IPO

At IPO Today

Number of branches 66 176

Number of operating states 12 35

SKU count 7,500 10,000

Number of customers >18,000 >40,000

Average internal growth 5 - 10% (expected) 8% (realized *)

Targeted acquisitions ($sales) $950mm (opportunity) >$830mm (realized)

Beacon successfully completed 11 strategic acquisitions since our IPO

Opened 22 new greenfield locations since the IPO

* Through fiscal 2007

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March Across North America

Today

1997 2001 2004

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Comprehensive assortment of products for all external residential and commercial building needs

Complete product offering

1 Steep Slope Roofing System

2 Underlayment

3 Custom Metals

4 Substrates

5 Wood & vinyl Siding

6 Flat Roof Systems

7 Rigid Insulations

8 Air & Vapor Barriers

9 Pressure Treated Lumber

10 Cavity Wall Air & Vapor Barrier Systems

11 Doors & Windows

12 Through Wall Flashings

13 Expansion Joints

14 Below Grade Waterproofing System

15 Below Grade Drainage Systems

16 Waterstop

17 Concrete Sealers & Coatings

18 Ground Barriers

Revenue product mix1

Residential roofing

41%

Non-residential roofing

38%

Complementary building products

21%

1 Reflects existing market net revenue for FY 2007

10,000 SKUs offered

Selected relationships with manufacturers to achieve substantial volume discounts

Re-roofing makes up approximately 67% and 79% of residential and non-residential demand*

*source – Freedonia October 2006

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Why Invest in Beacon?

High value-added distributor performing a critical role in the roofing supply chain

Market leader in an attractive, growing and fragmented industry

Highly scalable platform and proven business model with minimal capital expenditures

Superior financial performance highlighted by attractive growth and margins Historical 9-year sales CAGR: 40% (1998-2007) CAGR internal sales growth since our IPO: 8.1% Strong EBITDA margins: 6.54% in 2007

Results-oriented management, corporate culture and controls

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Large and Attractive Market

U.S. roofing materials market

2005 Total = $12.7bn *

Source: The Freedonia Group – October 2006

*represents sales by manufacturers

$12.7 billion industry in the U.S. with a projected growth rate of 1.9% annually through 2010

Re-roofing (vs. new construction) accounts for approximately 70% of roofing expenditures

Re-roofing makes up approximately 67% and 79% of residential and non-residential demand, respectively

Roofing demand has grown every year since 1993 Grown through three years of declining

building construction expenditures (1995, 2001, 2002)

Almost two-thirds of the U.S. housing stock was built prior to 1980, with a median age of 30 years

Overview

Non-residential35%

Residential65%

Roofing market is somewhat insulated from swings in the overall

building cycle

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Re-Roofing Concentration Drives Stable GrowthRoofing Demand Compared to Interest Rates

Total roofing demand is very stable

Installed base of existing homes and commercial buildings is large and growing

Re-roofing is not a luxury expenditure, and it is not discretionary

There is virtually no correlation between interest rates and demand for roofing

Source: Global Industry Analysts

$7.4 $7.7 $7.9 $8.5 $8.8 $9.4 $9.6 $10.0 $10.4 $10.7 $11.1 $11.8$9.2$9.1$8.2

7.3%

8.4%

8.0%

6.9%

6.5%

7.0%

8.1%

7.4%7.6%

7.8%

5.8% 5.8%

6.2%6.4% 6.3%

$0.0

$2.0

$4.0

$6.0

$8.0

$10.0

$12.0

1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

5.0%

5.5%

6.0%

6.5%

7.0%

7.5%

8.0%

8.5%

9.0%

Roofing Demand ($'s in billions) Interest Rates

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Re-Roofing Concentration Drives Stable GrowthConstruction Spending Growth by Category

Source: Global Industry Analysts

Residential new construction activity has been volatile

Commercial new construction is also volatile and closely follows economic cycles

Demand for roofing, due to the large installed base of aging structures, remains very stable and consistent despite the construction cycles

-16.0%

-12.0%

-8.0%

-4.0%

0.0%

4.0%

8.0%

12.0%

16.0%

20.0%

Non-Resdiential Construction YoY % Residential Construction YoY %Roofing Demand YoY %

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Highly Fragmented Market is Ripe for Consolidation

Source: IBIS World Pty Ltd.

< 5% are regional

Key Considerations

Beacon is among the three largest roofing distributors in North America

Although over 1,500 distributors serve the roofing materials market, fewer than 5% are regional

Consolidation driven by customer demands and needs

Total number of roofing distributors > 1,500

Roofing Distributors

Market Share by Revenue

Source: Company estimate

Beacon7 %

All Other73 %

Other Top 320 %

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Strong Platform for Growth and Acquisitions

New branch openings

(e.g., Boston/Houston)

Existing market growth

Acquisitions

1,500+ distributors

+ + =Potential

average annual growth

2–5% 3–5% 10–15% 15–25%

Targeted number: 6-12 locations per year

Incremental sales effect: $12–25mm

EBITDA impact: Typically breakeven in year one

Compelling customer-driven rationale for industry consolidation

Acquisition opportunities are identified and actionable Highly fragmented

market Over 1,500 players

Long history of successful integration Margin and revenue

improvement Scalable platform

Market plans by location

Sales rep productivity

Identify new prospects

New product offerings

5–10% “organic” average annual growth potential

Actual sales 9-year CAGR: 40%

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Growth Through New Branch Openings

Disciplined approach to new branch openings in contiguous markets

Most branches opened by Beacon have been successful

31 branches opened since 1997, only one closed

Low initial investment: $600,000 – $1,000,000

Rapid breakeven – typically cash flow positive within one year

New markets are consistently being identified and evaluated

22 branches have been opened since the IPO

Others in location identification stage

Branch managers have been identified

Selective geographic expansion through new branch openings

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Knowledgeable and Experienced Sales and Marketing Team

341 Sales and Business Developers

615 Branch Managers and Contractor Service

Representatives

39 ManufacturerRepresentatives and Product

Specialists

Extensive coverage of/visits to local players

Prospect for new customers while increasing sales to existing customers

Manages contractor logistics including delivery and product placement

Provides value-added technical advice and product knowledge

Product specialists who liaise between manufacturers and contractors

Instrumental in specifying Beacon-sold products in construction products

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Existing Market Growth

Significant opportunity to continue leveraging customer relationships to increase sales CAGR Organic growth since the IPO of 8%

Strong track record of increasing the size and profitability of its customer base Over 4,000 new customers added in 2007 Over $66 million of incremental sales from these new customers in 2007

Complementary Products 2007 Sales ($ millions) *

Siding $140.1

Windows & Doors 37.9

Other Residential Products 21.2

Other Commercial Products $7.7

Diversified Product Base

* Represents FY 2007 sales in U.S. existing markets

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Acquisitions Come with Significant Synergy Potential

Sophisticated Uniform IT Platform

Beacon has a Highly Scalable Business Model

Revenue Expansion

Best Practices

Large Operational Scale

Financial overview

David GraceChief Financial Officer

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Significant sales growth

Net Sales ($ in millions)

$127.0$224.0

$415.1

$549.9 $559.5$652.9

$1,500.6

$1,645.8

$1,152.0$1,217.3

$850.9

$0

$500

$1,000

$1,500

$2,000

1999 2000 2001 2002 2003 2004 2005 2006 2007 Q32007

Q32008

1999–2007 40% CAGR

Fiscal years YTD

5.7%

Growth

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$8.5 $10.4

$31.3

$100.3

$69.8

$43.5 $45.8

$29.4

$60.7

$42.3

$18.7

$0

$20

$40

$60

$80

$100

$120

1999 2000 2001 2002 2003 PF2004

2005 2006 2007 Q32007

Q32008

Operating Income

($ in millions)

1999—2007 12% CAGR

Note: Operating income for pro forma 2004 excludes certain stock-based-compensation of $9.0mm.

Fiscal years YTD

5.2%

Growth

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19.7% 22.6% 25.4% 24.3% 22.7% 23.1% 23.0%24.7% 24.3% 24.3%25.2%

0%

15%

30%

2000 2001 2002 2003 2004 2005 PF2005

2006 2007 YTD2007

YTD2008

Margin Analysis

Gross profit margin

4.6% 4.5% 5.3% 5.6% 6.5% 7.1% 5.8% 6.7%4.2% 3.8% 3.8%

0%

4%

8%

2000 2001 2002 2003 PF2004

2005 PF2005

2006 2007 YTD2007

YTD2008

Operating income margin

Note: Operating income for pro forma 2004 excludes certain stock-based-compensation of $9.0mm.

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Financial Review

($ millions)

FY 2006 FY 2007 YoY

Change YTD 2007

YTD 2008

YoY Change

Net Sales $1,500.9 $1,645.8 9.7% $1,152.0 $1,217.3 5.7%

Gross Profit 364.1 373.9 2.7% 265.7 280.3 5.5% % margin 24.3% 22.7% 23.1% 23.0%

Operating Income 100.3 69.8 (30.4)% 43.5 45.8 5.2% % margin 6.7% 4.2% 3.8% 3.8%

Net Income 49.3 25.3 (48.7)% 14.0 15.4 10.0% % margin 3.3% 1.5% 1.2% 1.3%

Adjusted EBITDA (1) 127.3 107.7 (15.4)% 70.8 75.3 6.4%

% margin 8.5% 6.5% 6.1% 6.2%

Diluted EPS $1.12 $0.56 (50.0)% $0.31 $0.34 9.7%

(1) For a reconciliation of Adjusted EBITDA to Net Income, please reference our press

releases dated November 28, 2007 and August 8, 2008

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Financially Positioned to Deliver on Growth

Ample Liquidity $150 million U.S. revolving line of credit and CDN $15 million Canadian revolving line

of credit, with initial term loans totaling $350 million, through October 2013 $151.4 million available at June 30, 2008, plus approximately $11.5 million in cash

Conservative Capital Structure Strong free cash flow Net debt/equity ratio of 110% at June 30, 2008 Debt to Adjusted EBITDA ratio(1) of 3.31 to 1 as of June 30, 2008

Robust Financial Controls Systems integrated Sarbanes-Oxley compliant Disciplined financial approach Average bad debt expense of 0.3% of net sales over the past 5 fiscal years

Minimal Capital Expenditures of Less than 2% of Sales

$19.1 million in FY 2006, $23.1 million in FY 2007, $2.3 million in YTD 2008

(1) Calculated as defined under our credit facilities.

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Financial Performance Objectives

Average annual sales growth goal of 5%-10% (excluding acquisitions)

Gross margin goals between 22%–25%

Operating margin goals between 6%-8%

Capital expenditures of less than 2% of sales

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Beacon – A Company of Substance

Culture

Forecasting &

Accountability

Excellent

Track Record

Routines

Benchmarking

Fundamentals

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Our Company Values and Culture