Exhibit 21.0 SUBSIDIARIES OF UNISOURCE WORLDWIDE, INC. The following list of direct and indirect subsidiaries of Unisource Worldwide, Inc. reflects record owners of the relevant subsidiaries: State/Country of Company Incorporation Shareholder - - ---------------------------------- ---------------- ----------- Paper Corporation of North America ("PCNA") Delaware 100%-UWI AOP Canada Limited Canada 98%-PCNA 2%-Alco Standard Corporation Unisource Brands, Inc. Delaware 100%-UWI Unisource Canada, Inc. Canada 100%-PCNA Unisource Capital Corporation Delaware 100%-UWI Unisource Direct, Inc. Delaware 100%-UWI Unisource International, Inc. Delaware 100%-UWI Unisource Partners Loan Company Delaware 100%-UWI Unisource Sales Corporation Delaware 100%-UWI Unisource Realty, Inc. Delaware 100%-UWI The Unisource Corporation Texas 100%-UWI (Nameholder) Unisource Distribudora S.A. de C.V. ("UDSA") Mexico 99% PCNA 1% UWI Unisource Servicos S.A. de C.V. ("US") Mexico 99.99% UDSA .01% PCNA Unisource DePapel, S.A. de C.V. Mexico 99.99% UDSA .01% US Unisource Global Paper, S.A. de C.V. Mexico 99.99% UDSA .01% US Unisource Feyra, S.A. de C.V. Mexico 99.99% UDSA .01% US Unisource Grafipapel, S.A. de C.V. Mexico 99.99%UWI .01% US Unisource Centro del Papel, S.A. de C.V. Mexico 99.99%UWI .01% US Unisource Megapapel, S.A. de C.V. Mexico 99.99%UWI .01% US Mercantil Papelera, S.A. de C.V. Mexico 99.99%UWI .01% US Unisource Multiplasticos S.A. de C.V. Mexico 99.99%UDSA .01% US Unisource Empaque S.A. de C.V. Mexico 99.99%UDSA .01% US Servicos Corporativos Unisource S.A. de C.V. Mexico 99.99%UDSA .01% US Unisource Planeacion S.A. de C.V. Mexico 99.99%UDSA .01% US Unisource Pimsa, S.A. de C.V. Mexico 99.99%UDSA .01% US Unisource Sinie, S.A. de C.V. Mexico 99.99%UDSA .01% US