Commercial Metals (CMC) 10-K 2005 FY Annual report

Exhibit 21

SUBSIDIARIES OF THE COMPANY

	JURISDICTION OF	PERCENTAGE
NAME OF SUBSIDIARY	INCORPORATION	OWNED
AHT, Inc.	Pennsylvania		100
Centrozlom-Katowice Sp.z o.o.	Poland		100
Centrum Zawiercie Sp.z o.o.	Poland		52
CMC (Australia) Pty., Limited	Australia		100
CMC Concrete Accessories, Inc.	Texas		100
CMC (Europe) AG	Switzerland		100
CMC Fareast Limited	Hong Kong		100
CMC (Guangzhou) International Trade Co., Ltd.	China		100
CMC (International) AG	Switzerland		100
CMC International (S.E. Asia) Pte., Limited	Singapore		100
CMC Oil Company	Texas		100
CMC Receivables, Inc.	Delaware		100
CMC Steel Holding Company	Delaware		100
CMC Steel Fabricators, Inc.	Texas		100
CMC Steel IPH Company	Delaware		100
CMC Trinec Stahlhandel GmbH	Germany		50
CMC (UK) Limited	England		100
CMC Zawiercie SA	Poland		71
Coil Steel (Aust) Pty Limited	Australia		100
Coil Steels Group Pty Limited	Australia		100
Coil Steels Properties Pty Limited	Australia		100
Coil Steels (Qld) Pty Limited	Australia		100
Coil Steels Trading Pty Limited	Australia		100
Cometals China, Inc.	Texas		100
Cometals Far East, Inc.	Texas		100
Cometals (Tianjin) International Trade Co., Limited	China		100
Commercial Metals — Austin, Inc.	Texas		100
Commercial Metals Deutschland GmbH	Germany		100
Commercial Metals (International) AG	Switzerland		100
Commercial Metals Overseas Export (FSC) Corp.	US Virgin Islands		100
Commercial Metals SF/JV Company	Tennessee		100
Commonwealth Metal China Inc.	Texas		100
Construction Materials, Inc.	Louisiana		100
Elserw Sp.z o.o.	Poland		100
Energomedia Sp.z o.o.	Poland		100
Howell Metal Company	Virginia		100
Hutsprzet Sp.z o.o.	Poland		100
HZ Format Sp.z o.o.	Poland		100
HZ Service Sp.z o.o.	Poland		76
Kolhut Sp.z o.o.	Poland		100
The Lofland Company	Delaware		100
Lofland Company Dallas	Texas		100
Lofland Company Midwest	Delaware		100
The Lofland Company of Mississippi	Delaware		100
The Lofland Company of New Mexico	Delaware		100
The Lofland Company of Oklahoma	Delaware		100
The Lofland Company of Texas	Texas		100
Lofland Fabricators, Inc.	Delaware		100

	JURISDICTION OF	PERCENTAGE
NAME OF SUBSIDIARY	INCORPORATION	OWNED
Melbourne Slitting Company Pty. Ltd.	Australia		100
Owen Electric Steel Company of South Carolina	South Carolina		100
Owen Industrial Products, Inc.	South Carolina		100
Owen Joist Corporation	South Carolina		100
Owen Joist of Florida, Inc.	Florida		100
Owen of Georgia, Inc.	Georgia		100
Perth Steels Pty. Limited	Australia		100
Putex Sp.z o.o.	Poland		100
Pyrosteel Pty., Ltd.	Australia		100
Queensland Slitting Company Pty Limited	Australia		100
Scrapena S.A.	Poland		51
Scrap-Service Sp.z o.o.	Poland		100
SMI-Owen Steel Company, Inc.	South Carolina		100
SMI Rebar Coating JV, Inc.	North Carolina		100
SMI Steel Fabricators of Florida Inc.	Florida		100
SMI Steel Fabricators of North Carolina Inc.	North Carolina		100
SMI Steel Inc.	Alabama		100
Sydney Slitting Company Pty Limited	Australia		100
Steel Products de Mexico, S.A. de C.V.	Mexico		99
Structural Metals, Inc.	Texas		100
Trinec CMC UK Ltd.	United Kingdom		50
Zenith Finance and Construction Company	Texas		100