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EXHIBIT 21
UNITED INDUSTRIAL CORPORATION
List of Subsidiaries
As of February 28, 2005
Name of Subsidiary |
| State (or jurisdiction) in which Incorporated |
| Approximate Percentage of Voting Securities Owned by Immediate Parent |
|
|
|
|
|
AAI Corporation |
| Maryland |
| 100% (a) |
AAI Services Corporation (formerly AAI Engineering Support, Inc.) |
| Maryland |
| 100% (b) |
AAI / ACL Technologies, Inc. |
| Maryland |
| 100% (b) |
AAI / ACL Technologies Europe Limited |
| Great Britain |
| 100% (c) |
AAI Australia Pty Ltd. |
| Australia |
| 100% (b) |
AAI Romania Technologies, S.R.L. |
| Romania |
| 100% (b) |
Detroit Stoker Company |
| Michigan |
| 100% (a) |
(a) Percentage owned by United Industrial Corporation.
(b) Percentage owned by AAI Corporation.
(c) Percentage owned by AAI/ACL Technologies, Inc.
All of the subsidiaries listed above are included in the consolidated financial statements of United Industrial Corporation.