Exhibit (21) ------------ State or Other Jurisdiction Under the Laws of Subsidiaries of Owens Corning (12/31/99) Which Organized - ---------------------------------------- ----------------- Commercial Owens Corning Chile Limitada Chile Crown Manufacturing Inc. Canad Decillion, LLC. Delaware Deutsche Owens-Corning Glasswool GmbH German Engineered Pipe Systems, Inc. Delaware Engineered Yarns America, Inc. Massachusetts Eric Company Delaware European Owens-Corning Fiberglas, S.A. Belgium Exterior Systems, Inc. Delaware Falcon Foam Corporation Delaware Fibreboard Corporation Delaware Flowtite (Africa) (Private) Limited Zimbabwe Flowtite AS Norway Flowtite Eksport AS Norway Flowtite Eksport Argentina AS Norway Flowtite Offshore Services Ltd. Cyprus Flowtite Pipe & Tanks AS Norway Flowtite Technology AS Norway Goodman Ventures, Inc. Delaware IPM Inc. Delaware Integrex Delaware Jefferson Holdings, Inc. Delaware LMP Impianti Srl Italy NV Owens Corning Building Materials SA Belgium N.V. Owens-Corning S.A. Belgium OC Celfortec Inc. Canada O.C. Funding B.V. The Netherlands OCW Acquisition Corporation (dba, Delsan Industries Corp.) Delaware Owens Corning (Anshan) Fiberglass Co., Ltd. China Owens Corning Australia Pty Limited Australia Owens Corning Building Materials Espana S.A. Spain Owens-Corning Building Products (U.K.) Ltd. United Kingdom Owens Corning Canada Inc. Canada Owens-Corning Capital Holdings I, Inc. Delaware Owens-Corning Capital Holdings II, Inc. Delaware Owens-Corning Capital L.L.C. Delaware Owens Corning Cayman (China) Holdings Cayman Islands Owens-Corning Cayman Limited Cayman Islands Owens Corning (China) Investment Company Ltd. China Owens Corning Composites SPRL Belgium Owens Corning Espana SA Spain Owens-Corning Fiberglas A.S. Limitada Brazil State or Other Jurisdiction Under the Laws of Subsidiaries of Owens Corning (12/31/99) Which Organized - ---------------------------------------- ----------------- Owens-Corning Fiberglas Deutschland GmbH Germany Owens-Corning Fiberglas Espana, S.A. Spain Owens-Corning Fiberglas France S.A. France Owens-Corning Fiberglas (G.B.) Ltd. United Kingdom Owens-Corning Fiberglas Norway A/S Norway Owens-Corning Fiberglas S.A. Uruguay Owens-Corning Fiberglas Sweden Inc. Delaware Owens-Corning Fiberglas Technology Inc. Illinois Owens-Corning Fiberglas (U.K.) Ltd. United Kingdom Owens-Corning Fiberglas (U.K.) Pension Plan Ltd. United Kingdom Owens-Corning Finance (U.K.) PLC United Kingdom Owens-Corning FSC, Inc. Barbados Owens-Corning Funding Corporation Delaware Owens Corning (Guangzhou) Fiberglas Co., Ltd. China Owens-Corning Holdings Limited Cayman Islands Owens Corning HT, Inc. Delaware Owens-Corning Isolation France S.A. France Owens Corning (Japan) Ltd. Japan Owens Corning Korea Korea Owens Corning Mexico, S.A. de C.V. Mexico Owens Corning NRO Inc. Canada Owens Corning NRO II Inc Canada Owens-Corning Overseas Holdings, Inc. Delaware Owens Corning Polyfoam UK Ltd. United Kingdom Owens-Corning Real Estate Corporation Ohio Owens Corning (Shanghai) Fiberglas Co., Ltd. China Owens Corning (Singapore) Pte Ltd. Singapore Owens Corning South Africa (Pty) Ltd South Africa Owens Corning SpA Italy Owens-Corning (Sweden) AB Sweden Owens-Corning (UK) Holdings Limited United Kingdom Owens-Corning Veil Netherlands B.V. The Netherlands Owens-Corning Veil U.K. Ltd. United Kingdom Owens Corning VF Holdings, Inc. Canada Procanpol SP.Z.O.O. Poland Quest Industries, LLC Delaware Scanglas Ltd. United Kingdom Soltech, Inc. Kentucky Trumbull Asphalt Co. of Delaware Delaware Vytec Corporation Ontario Willcorp, Inc. Delaware Wrexham A.R. Glass Ltd. United Kingdom