SIMPSON MANUFACTURING CO., INC. AND SUBSIDIARIES
           List of Subsidiaries of Simpson Manufacturing Co., Inc.
                              At March 15, 1999


                                   Exhibit 21

     1.   Simpson Strong-Tie Company Inc., a California corporation

     2.   Simpson Dura-Vent Company, Inc., a California corporation

     3.   Simpson Strong-Tie International, Inc., a California corporation

     4.   Simpson Manufacturing International Corporation, a Barbados 
          corporation

     5.   Simpson Strong-Tie Canada, Limited., a Canadian corporation

     6.   Simpson Strong-Tie France, Limited., a French corporation

     7.   Patrick Bellion, S.A., a French corporation

     8.   Simpson Strong-Tie Japan, Inc., a California corporation

     9.   Simpson Strong-Tie Australia, Inc., a California corporation

     10.  Simpson Strong-Tie Company Inc. Chile Y Compania Limitada, a 
          Chilean corporation

     11.  Simpson Manufacturing Co., Inc., a Delaware corporation


Each subsidiary of Registrant does business using its respective name 
listed above. Simpson Strong-Tie Canada, Limited also uses as a fictitious 
business name, "Isometric Limited."