EXHIBIT NO. 21 (as of January 2000) Jurisdiction of Domestic Subsidiaries Incorporation - --------------------- -------------- Armstrong Cork Finance Corporation Delaware Armstrong Enterprises, Inc. Vermont Armstrong Holdings Canada, Inc. Delaware Armstrong Insulation Products LLC Delaware Armstrong Realty Group, Inc. Pennsylvania Armstrong Ventures, Inc. Delaware Armstrong World Industries Asia, Inc. Nevada Armstrong World Industries (Delaware) Inc. Delaware Armstrong World Industries (India) Inc. Nevada Armstrong World Industries Latin America, Inc. Nevada Armstrong.com Holding Company Delaware A W I (NEVADA), INC. Nevada IWF, Inc. Nevada I.W. Insurance Company Vermont The W. W. Henry Company California Triangle Pacific Corp. Delaware The Worthington Armstrong Venture (50%-owned unincorporated affiliate) Foreign Subsidiaries - -------------------- A&S (1998) United Kingdom Alphacoustic (UK) Ltd. United Kingdom Armstrong (Floor) Holdings, B.V. Netherlands Armstrong (Floor) Holdings Ltd. United Kingdom Armstrong (Japan) K.K. Japan Armstrong (Singapore) Pte. Ltd. Singapore Armstrong (U.K.) Investments United Kingdom Armstrong Acquisition Canada, Inc. Canada Armstrong Architectural Products S.L. Spain Armstrong Building Products United Kingdom Armstrong Building Products B.V. Netherlands Armstrong Building Products Company (Shanghai) Ltd. People's Republic of China Armstrong Building Products G.m.b.H. Germany Armstrong Building Products S.A. France Armstrong Building Products S.r.l. Italy Armstrong Europa G.m.b.H. Germany Armstrong Europe Services United Kingdom Armstrong FSC, Ltd. Bermuda Armstrong Floor Products Europe G.m.b.H. Germany Armstrong Floor Products Europe Ltd. United Kingdom Armstrong Floor Products Europe Ltd. (Rep Office) Spain Armstrong Floor Products Europe S.a.r.l. France Armstrong Hunter Douglas Limited United Kingdom Armstrong Insulation (Panyu) Co. Ltd. People's Republic of China Armstrong Insulation Products A.G. Switzerland Armstrong Insulation Products Benelux SPRL Belgium Armstrong Insulation Products G.m.b.H. Germany Armstrong Insulation Products Limited United Kingdom Armstrong Insulation Products Ltd. Hong Kong Armstrong Insulation Products Pty. Ltd. Australia Armstrong Insulation Products S.A. Spain Armstrong Insulation Products S.A. France Armstrong Insulation Products Sp. zo. o. Poland Armstrong Insulation Products S.r.l. Italy Armstrong Insulation Products U.K. United Kingdom Armstrong Insulation Rus. Russia Armstrong Nova Scotia Unlimited Liability Company Canada Armstrong Parafon A.B. Sweden Armstrong World Industries (Australia) Pty. Ltd. (formerly Australia Armstrong-Nylex Pty. Ltd.) Armstrong World Industries (China) Ltd. People's Republic of China Armstrong World Industries (H.K.) Limited Hong Kong Armstrong World Industries (Thailand) Ltd. Thailand Armstrong World Industries AB Sweden Armstrong World Industries Canada Ltd. Canada Armstrong World Industries Holding G.m.b.H. Germany Armstrong World Industries Ltd. United Kingdom Armstrong World Industries Mauritius Mauritius Armstrong World Industries Pty. Ltd. Australia Armstrong World Industries de Mexico, S.A. de C.V. Mexico Armstrong World Industries do Brasil Ltda. Brazil Armstrong World Industries, G.m.b.H. Germany DLW Aktiengesellschaft Germany Liberty Commercial Services Ltd. Bermuda