EXHIBIT 21.1

                                 SUBSIDIARIES*



                             KEVCO DELAWARE, INC.,
                             A DELAWARE CORPORATION



                         SUNBELT WOOD COMPONENTS, INC.,
                             A DELAWARE CORPORATION



*  Such entities will become direct or indirect wholly-owned subsidiaries of
   Kevco, Inc., a Texas corporation, immediately prior to the consummation of
   the offering that is the subject of the Registration Statement to which
   this Exhibit forms a part.