The significant subsidiaries of the Company are as follows:



                                         State or Other
                                          Jurisdiction   
                                        of Incorporation 
                                        or Organization  
                                        ________________ 

Boise Cascade Office Products 
  Corporation                              Delaware         

BCC Mexico, S.A. De C.V.                   Mexico            

Boise Southern Company                     Louisiana       

Minidoka Paper Company                     Delaware