Press Release

WINCHESTER, Va.--(BUSINESS WIRE)--April 7, 2005--Trex Company, Inc. (NYSE: TWP), manufacturer of Trex(R) decking and railing, today announced that it expects net sales for the first quarter of 2005 to be approximately $90 million, compared to $76.3 million for the first quarter of 2004. The Company expects net income for the first quarter of 2005 to be in the range $0.50 to $0.52 per diluted share, compared to $0.63 in the first quarter of 2004.

The Company reaffirmed its previously announced guidance for full year 2005, which calls for net sales to range from $300 million to $310 million and earnings per diluted share to range from $2.16 to $2.23. For 2004, Trex Company reported net sales of $253.6 million and net income of $27.2 million, or $1.83 per diluted share.

Chairman and Chief Executive Officer Robert Matheny commented, "A variety of factors, including the higher cost of plastic raw materials and inclement weather in many parts of the U.S., combined to make the first quarter of 2005 more challenging than last year's first quarter. Costs associated with the start-up of our two newest products, Trex Brasilia(TM) and Trex Artisan Series Railing(TM), both of which utilize new technologies, also affected net income for the period. We have taken a number of steps to improve manufacturing efficiencies, and our previously announced price increases took effect on April 1, 2005.

"We continue to believe that Trex Company is poised for another year of strong growth. As the decking season moves into high gear, we have been pleased with consumers' response to our new marketing campaign and expanded product line-up. We are also satisfied with the progress of our initiatives to build additional capacity and expand our distribution channels. Given these factors, as well as the many steps the Company has been taking to manage cost pressures, we are reaffirming the revenue and earnings goals we previously announced for 2005."

The Company expects to release results for the first quarter, which ended on March 31, 2005, after the market closes on Wednesday, April 27, 2005. The Company expects to hold a conference call to discuss those results on Thursday, April 28. Additional details about the conference call will be published in advance of the call.

About Trex Company

Trex Company is the nation's largest manufacturer of composite decking, which is marketed under the brand name Trex(R). Made from a unique combination of reclaimed wood and plastic, Trex decking and railing products offer significant design flexibility with fewer ongoing maintenance requirements. For more information, visit the Company's website, www.trex.com. Trex(R), Trex Brasilia(TM) and Trex Artisan Series Railing(TM) are trademarks of Trex Company, Inc., Winchester, Va.

The statements in this press release regarding the Company's expected sales performance and operating results, its projections of net sales, net income, earnings per share and costs, its anticipated financial condition and its business strategy constitute "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These statements are subject to risks and uncertainties that could cause the Company's actual operating results to differ materially. Such risks and uncertainties include the extent of market acceptance of the Company's products, the sensitivity of the Company's business to general economic conditions, the Company's ability to continue to obtain raw materials at acceptable prices, the Company's ability to increase production levels to meet increasing demand for its products, and the highly competitive markets in which the Company operates. The Company's report on Form 10-K filed with the Securities and Exchange Commission on March 16, 2005 discusses some of the important factors that could cause the Company's actual results to differ materially from those expressed or implied in these forward-looking statements. The Company expressly disclaims any obligation to update or revise publicly any forward-looking statements, whether as a result of new information, future events or otherwise.

CONTACT: Trex Company, Inc.
Paul Fletcher, 540-542-6300
or
Lippert/Heilshorn & Associates
Harriet Fried, 212-838-3777