Boral Ltd. will invest $27.5 million to build a new clay tile facility in Ione, Calif. The new plant will produce 13 million square feet of tile annually and is expected to be operational in the December 2007 quarter. Boral currently services the West Coast markets from its single U.S. tile plant in Corona, Calif. The new plant at Ione will increase capacity to better service customers in Southwestern U.S., where clay tile is used predominately on higher value housing and design conscious commercial projects. The investment will result in a 50% increase in clay roof tile manufacturing capacity in Western U.S. markets.