EXHIBIT 21 Subsidiaries of the Registrant State or Jurisdiction of Name of Subsidiary Incorporation ------------------ ------------- MSC Pre Finish Metals Inc. Illinois MSC Pre Finish Metals (EGV) Inc. Delaware MSC Pre Finish Metals (MV) Inc. Delaware MSC Pre Finish Metals (MT) Inc. Delaware MSC Walbridge Coatings Inc. Delaware MSC Specialty Films, Inc. California MSC Laminates and Composites Inc. Delaware MSC Laminates and Composites (EGV) Inc. Delaware Material Sciences Foreign Sales Corporation U. S. Virgin Islands Solar-Gard International, Inc. Florida MSC Specialty Films (UK) Limited United Kingdom Solar-Gard (Canada) Inc. Canada MSC Specialty Films (Australasia) Pty. Limited Australia Solar-Gard (SEA) Pte., Ltd. Singapore Innovative Specialty Films, LLC Delaware MSC Pinole Point Steel Inc. Delaware MSC Pre Finish Metals (PP) Inc. Delaware