Exhibit
      10.41

    


    Building
      Materials Holding Corporation

    2005
      Bonus
      Program

    BMC
      West
      Senior Management

    


    


    Purpose

    


    The
      BMC West senior
      management bonus plan is to provide a financial incentive for BMC West Officers
      to achieve specific financial objectives. The bonus plan is composed of three
      primary parts: (I) eligibility for participation, (II) creation of a bonus
      pool,
      and (III-IV) payout of the bonus pool.  Our philosophy is to have an
      ongoing and consistent bonus program, however, the directors reserve the right
      to make any necessary changes each year to ensure its effectiveness for the
      shareholders and plan participants.  Each year, the plan must be
      approved by the Compensation Committee of the Board of Directors and implemented
      by the Chairman, President and Chief Executive Officer of BMHC.

    


    
      	 	
              I.

            	
              Eligibility
                for Participation

            


    

    


    
      	 	
              1.

            	
              Eligibility
                for Participation in the Bonus
                Program

            


    

    


    Any
      employee newly
      hired or transferred to an eligible position may be placed on the bonus list,
      pro rata, with the approval of the President of BMC West and Chairman, President
      and CEO of BMHC.  A participant whose employment terminates during the
      year is no longer eligible for the plan unless his termination is due to
      retirement, disability, or death.  In such cases, a pro rata bonus
      payment may be made.

    


    
      	 	
              2.

            	
              Participation
                in the Program

            


    

    


    An
      appropriate form will be used at the beginning of the year to identify the
      individuals who will participate in the plan and to indicate what each
      participant's share of the pool will be.  The form will be completed
      at year-end to determine the final bonus awards.

    


    
      	 	
              II.

            	
              Creation
                of a Bonus Pool

            


    

    


    The
      bonus plan
      creation and payout will be based upon the attached outline for BMC West senior
      management..

    


    The
      payout matrix
      may change from year to year to reflect growth of the company.

    


    
      	 	
              III.

            	
              Payout
                of
                the Bonus Pool

            


    

    


    
      	 	
              1.

            	
              The
                payout of
                the bonus pool for BMC West senior management will be based on BMC
                West
                EBITA (33.33%), BMC West lease adjusted RONI (33.33%) and BMHC EBITDA
                (33.33%). The compensation committee of the Board of Directors retains
                the
                right to review any material extraordinary credits or charges to
                company
                earnings, including charges under the impairment of asset review,
                to
                determine if they should or should not be included in determining
                the
                appropriate net income after tax for bonus computation
                purposes.  In January, prior to the bonus calculations, any
                charges that may be included in this section will be submitted to
                the
                committee for such review.

            


    

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

     

    
      	 	
              2.

            	
              The
                bonus
                pool generated in Section III-1 will be paid out in February for
                those
                eligible employees still employed on December 31.  An additional
                pool will be made available for distribution by the Chairman, President
                and CEO to those key managers who merit such consideration through
                the
                achievement of their objectives, unique accomplishments as well as
                their
                overall performance and that of the company.  This pool will be
                determined by dividing the total of the officer payout dollars by
                90% and
                multiplying that number by 10%.  The President of BMC West will
                determine the distribution of discretionary dollars for those eligible
                for
                this program subject to oversight by the CEO of
                BMHC.

            


    

    


    
      	 	
              3.

            	
              With
                the
                approval of the Chairman, President and CEO of BMHC, the President
                of BMC
                West may establish special bonus plans in addition to those outlined
                in
                the Region, Area or location guidelines.  Such plans would be
                for turnaround situations or other unique situations and established
                by
                the first quarter of the year unless circumstances warrant
                otherwise.

            


    

    


    
      	 	
              4.

            	
              Payments
                under the program formulas may be subject to adjustment under the
                provisions of the wage guidelines and/or laws in effect on the date
                of
                distribution.

            


    

    


    
      	 	
              5.

            	
              Discretionary
                Payout

            


    

    


    An
      additional discretionary pool of $200,000 has been approved for the BMHC
      Chairman, President and Chief Executive Officer to award for other special
      circumstances.  The discretionary pool may be used throughout the
      company to recognize outstanding performance at the individual or company level
      and is approved by the Board of Directors taking into consideration the
      following:

    


    
      	 	
              1.

            	
              The
                degree of
                financial success achieved by the
                corporation.

            


    

    


    
      	 	
              2.

            	
              The
                degree to
                which participants manage their responsibilities and the resulting
                effect
                on profitability, i.e., the management, positive or negative, of
                circumstances substantially beyond their control.  This includes
                major market fluctuations, strikes, or major changes in economic
                conditions.

            


    

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

     

    
      	 	
              IV.

            	
              Communication

            


    

    


    It
      is the responsibility of the President of BMC West to assure that all the
      provisions of the bonus plan are communicated to the participants including
      the
      potential dollar payouts and requirements necessary to achieve those
      payouts.

    


    
      	 	
              V.

            	
              Reporting

            


    

    


    Financial
      results
      will be calculated during the month of January with the appropriate payouts
      made
      to participants no later than the end of February.

    


    
      	 	
              VI.

            	
              Authorization

            


    

    


    The
      company retains
      the right to amend, modify, or otherwise make revisions to this plan annually
      as
      deemed necessary by the Board of Directors.