Exhibit (21)

                     SUBSIDIARIES OF THE MEAD CORPORATION*

 
 
                                          State of Jurisdiction
Name                                         of Incorporation
- ----                                      ---------------------
                                        
Escanaba Paper Company                          Michigan
Forest Kraft Company                            Delaware
MCB Woodlands and Services, Inc.                Alabama
Mead Coated Board, Inc.                         Delaware
Mead Foreign Holdings, Inc.                     Ohio
Mead Oxford Corporation                         Delaware
 


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*    The names of additional subsidiaries have been omitted because the unnamed
     subsidiaries, considered in the aggregate as a single subsidiary, would not
     constitute a significant subsidiary.  Subsidiaries which are consolidated
     into the above-listed subsidiaries are also omitted.