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