Exhibit 21
                    W. R. GRACE & CO., A DELAWARE CORPORATION
                                U.S. SUBSIDIARIES
                                                                        12/31/99
- ---------------------------------------------- ------------------------
               SUBSIDIARY NAME                 STATE OF INCORPORATION
- ---------------------------------------------- ------------------------
A-1 Bit & Tool Co., Inc.                                 DE
- ---------------------------------------------- ------------------------
Alewife Boston Ltd.                                      MA
- ---------------------------------------------- ------------------------
Alewife Land Corporation                                 MA
- ---------------------------------------------- ------------------------
Amicon, Inc.                                             DE
- ---------------------------------------------- ------------------------
CB Biomedical, Inc.                                      DE
- ---------------------------------------------- ------------------------
CCHP, Inc.                                               DE
- ---------------------------------------------- ------------------------
Coalgrace, Inc.                                          DE
- ---------------------------------------------- ------------------------
Coalgrace II, Inc.                                       DE
- ---------------------------------------------- ------------------------
Construction Products Dubai, Inc.                        DE
- ---------------------------------------------- ------------------------
Creative Food 'N Fun Company                             DE
- ---------------------------------------------- ------------------------
Darex Puerto Rico, Inc.                                  DE
- ---------------------------------------------- ------------------------
Del Taco Restaurants, Inc.                               DE
- ---------------------------------------------- ------------------------
Dewey and Almy, LLC                                      DE
- --------------------------------------------- ------------------------
Ecarg, Inc.                                              NJ
- ---------------------------------------------- ------------------------
Five Alewife Boston Ltd.                                 MA
- ---------------------------------------------- ------------------------
G C Limited Partners I, Inc.                             DE
- ---------------------------------------------- ------------------------
G C Management, Inc.                                     DE
- ---------------------------------------------- ------------------------
GEC Management Corporation                               DE
- ---------------------------------------------- ------------------------
GN Holdings, Inc.                                        DE
- ---------------------------------------------- ------------------------
GPC Thomasville Corp.                                    DE
- ---------------------------------------------- ------------------------
Gloucester New Communities Company, Inc.                 NJ
- ---------------------------------------------- ------------------------
Grace A-B Inc.                                           DE
- ---------------------------------------------- ------------------------
Grace A-B II Inc.                                        DE
- ---------------------------------------------- ------------------------
Grace Asia Pacific, Inc.                                 DE
- ---------------------------------------------- ------------------------
Grace Chemicals, Inc.                                    DE
- ---------------------------------------------- ------------------------
Grace Chemical Company of Cuba                           IL
- ---------------------------------------------- ------------------------
Grace Collections, Inc.                                  DE
- ---------------------------------------------- ------------------------
Grace Culinary Systems, Inc.                             MD
- ---------------------------------------------- ------------------------
Grace Drilling Company                                   DE
- ---------------------------------------------- ------------------------
Grace Energy Corporation                                 DE
- ---------------------------------------------- ------------------------
Grace Environmental, Inc.                                DE
- ---------------------------------------------- ------------------------
Grace Europe, Inc.                                       DE
- ---------------------------------------------- ------------------------
Grace Germany Holdings, Inc.                             DE
- ---------------------------------------------- ------------------------
Grace H-G Inc.                                           DE
- ---------------------------------------------- ------------------------
Grace H-G II Inc.                                        DE
- ---------------------------------------------- ------------------------
Grace Hotel Services Corporation                         DE
- ---------------------------------------------- ------------------------
Grace International Holdings, Inc.                       DE
- ---------------------------------------------- ------------------------
Grace Management Services, Inc.                          DE
- ---------------------------------------------- ------------------------
Grace Offshore Company                                   LA
- ---------------------------------------------- ------------------------
Grace PAR Corporation                                    DE
- ---------------------------------------------- ------------------------
Grace Petroleum Libya Incorporated                       DE
- ---------------------------------------------- ------------------------
Grace Receivables Purchasing, Inc.                       DE
- ---------------------------------------------- ------------------------
Grace Tarpon Investors, Inc.                             DE
- ---------------------------------------------- ------------------------
Grace Ventures Corp.                                     DE
- ---------------------------------------------- ------------------------
Grace Washington, Inc.                                   DE
- ---------------------------------------------- ------------------------
W. R. Grace Capital Corporation                          NY
- ---------------------------------------------- ------------------------


- ---------------------------------------------- ------------------------
               SUBSIDIARY NAME                 STATE OF INCORPORATION
- ---------------------------------------------- ------------------------
W. R. Grace & Co.-Conn.                                  CT
- ---------------------------------------------- ------------------------
W. R. Grace Land Corporation                             NY
- ---------------------------------------------- ------------------------
Gracoal, Inc.                                            DE
- ---------------------------------------------- ------------------------
Gracoal II, Inc.                                         DE
- ---------------------------------------------- ------------------------
Guanica-Caribe Land Development Corporation              DE
- ---------------------------------------------- ------------------------
Hanover Square Corporation                               DE
- ---------------------------------------------- ------------------------
Homco International, Inc.                                DE
- ---------------------------------------------- ------------------------
Ichiban Chemical Co., Inc.                               DE
- ---------------------------------------------- ------------------------
L B Realty, Inc.                                         DE
- ---------------------------------------------- ------------------------
Litigation Management, Inc.                              DE
- ---------------------------------------------- ------------------------
Monolith Enterprises, Incorporated                       DC
- ---------------------------------------------- ------------------------
Monroe Street, Inc.                                      DE
- ---------------------------------------------- ------------------------
MRA Holdings Corp.                                       DE
- ---------------------------------------------- ------------------------
MRA Intermedco, Inc.                                     DE
- ---------------------------------------------- ------------------------
MRA Staffing Systems, Inc.                               DE
- ---------------------------------------------- ------------------------
Remedium Group, Inc.                                     DE
- ---------------------------------------------- ------------------------
Southern Oil, Resin & Fiberglass, Inc.                   FL
- ---------------------------------------------- ------------------------
Water Street Corporation                                 DE
- ---------------------------------------------- ------------------------

                                       2






                              NON-U.S. SUBSIDIARIES

- -----------------------------------------------------------------
COUNTRY/
Subsidiary Name
- -----------------------------------------------------------------
ARGENTINA
- -----------------------------------------------------------------
W. R. Grace Argentina S.A.
- -----------------------------------------------------------------
WRG Argentina, S.A.
- -----------------------------------------------------------------
AUSTRALIA
- -----------------------------------------------------------------
Grace Australia Pty. Ltd.
- -----------------------------------------------------------------
BELGIUM
- -----------------------------------------------------------------
Grace N.V.
- -----------------------------------------------------------------
Grace Silica N.V.
- -----------------------------------------------------------------
BRAZIL
- -----------------------------------------------------------------
Grace Brasil Ltda.
- -----------------------------------------------------------------
Grace Davison Ltda.
- -----------------------------------------------------------------
PEADCO-Engenharia, Comercio Industria Ltda.
- -----------------------------------------------------------------
CANADA
- -----------------------------------------------------------------
GEC Divestment Corporation Ltd.
- -----------------------------------------------------------------
Grace Canada, Inc.
- -----------------------------------------------------------------
W. R. Grace Finance (NRO) Ltd.
- -----------------------------------------------------------------
CAYMAN ISLANDS
- -----------------------------------------------------------------
Grace Davison China, Inc.
- -----------------------------------------------------------------
CHILE
- -----------------------------------------------------------------
Grace Quimica Compania Limitada
- -----------------------------------------------------------------
CHINA - PEOPLE'S REPUBLIC OF
- -----------------------------------------------------------------
Grace China Ltd.
- -----------------------------------------------------------------
COLOMBIA
- -----------------------------------------------------------------
Grace Colombia S.A.
- -----------------------------------------------------------------
W. R. G.  Colombia S.A.
- -----------------------------------------------------------------
CUBA
- -----------------------------------------------------------------
Envases Industriales y Comerciales, S.A.
- -----------------------------------------------------------------
Papelera Camagueyana, S.A.
- -----------------------------------------------------------------
DENMARK
- -----------------------------------------------------------------
Grace A/S
- -----------------------------------------------------------------
FRANCE
- -----------------------------------------------------------------
W. R. Grace SAS
- -----------------------------------------------------------------
GERMANY
- -----------------------------------------------------------------
Emerson & Cuming G.m.b.H.
- -----------------------------------------------------------------
Grace Darex GmbH
- -----------------------------------------------------------------
Grace GP G.m.b.H.
- -----------------------------------------------------------------
Grace Holding G.m.b.H.
- -----------------------------------------------------------------
Grace Management GP G.m.b.H.
- -----------------------------------------------------------------
Grace GmbH & Co. KG
- -----------------------------------------------------------------
Grace Manufacturing GmbH & Co. KG
- -----------------------------------------------------------------
GREECE
- -----------------------------------------------------------------
Grace Hellas E.P.E.
- -----------------------------------------------------------------




HONG KONG
- -----------------------------------------------------------------
W. R. Grace (Hong Kong) Limited
- -----------------------------------------------------------------
W. R. Grace Southeast Asia Holdings Limited
- -----------------------------------------------------------------
INDIA
- -----------------------------------------------------------------
W. R. Grace & Co. (India) Private Limited
- -----------------------------------------------------------------

                                       3


- -----------------------------------------------------------------
COUNTRY/
Subsidiary Name
- -----------------------------------------------------------------
INDONESIA
- -----------------------------------------------------------------
PT. Grace Specialty Chemicals Indonesia
- -----------------------------------------------------------------
IRELAND
- -----------------------------------------------------------------
Amicon Ireland Limited
- -----------------------------------------------------------------
Grace Construction Products (Ireland) Limited
- -----------------------------------------------------------------
Trans-Meridian Insurance (Dublin) Ltd.
- -----------------------------------------------------------------
ITALY
- -----------------------------------------------------------------
W. R. Grace Italiana S.p.A.
- -----------------------------------------------------------------
JAPAN
- -----------------------------------------------------------------
Grace Chemicals K.K.
- -----------------------------------------------------------------
Grace Japan Kabushiki Kaisha
- -----------------------------------------------------------------
KOREA
- -----------------------------------------------------------------
Grace Korea Inc.
- -----------------------------------------------------------------
MALAYSIA
- -----------------------------------------------------------------
W. R. Grace (Malaysia) Sendiran Berhad
- -----------------------------------------------------------------
W. R. Grace Specialty Chemicals (Malaysia) Sdn. Bhd.
- -----------------------------------------------------------------
MEXICO
- -----------------------------------------------------------------
Grace Container, S. A. de C. V.
- -----------------------------------------------------------------
W. R. Grace Holdings, S. A. de C. V.
- -----------------------------------------------------------------
NETHERLANDS
- -----------------------------------------------------------------
Amicon B.V.
- -----------------------------------------------------------------
Denac Nederland B.V.
- -----------------------------------------------------------------
Storm van Bentem en Kluyver B.V.
- -----------------------------------------------------------------
W. R. Grace B.V.
- -----------------------------------------------------------------
NETHERLANDS ANTILLES
- -----------------------------------------------------------------
W. R. Grace N.V.
- -----------------------------------------------------------------
NEW ZEALAND
- -----------------------------------------------------------------
Grace (New Zealand) Limited
- -----------------------------------------------------------------
PHILIPPINES
- -----------------------------------------------------------------
W. R. Grace (Philippines), Inc.
- -----------------------------------------------------------------
POLAND
- -----------------------------------------------------------------
Grace Sp. z o.o.
- -----------------------------------------------------------------
RUSSIA
- -----------------------------------------------------------------
Darex CIS LLC
- -----------------------------------------------------------------
SINGAPORE
- -----------------------------------------------------------------
W. R. Grace (Singapore) Private Limited
- -----------------------------------------------------------------
SOUTH AFRICA
- -----------------------------------------------------------------
Grace Davison (Proprietary) Limited
- -----------------------------------------------------------------
W. R. Grace Africa (Pty.) Limited
- -----------------------------------------------------------------
SPAIN
- -----------------------------------------------------------------
Grace, S.A.
- -----------------------------------------------------------------
SWEDEN
- -----------------------------------------------------------------
Grace AB
- -----------------------------------------------------------------
Grace Sweden AB
- -----------------------------------------------------------------




TAIWAN
- -----------------------------------------------------------------
W. R. Grace Taiwan, Inc.
- -----------------------------------------------------------------
THAILAND
- -----------------------------------------------------------------
W. R. Grace (Thailand) Limited
- -----------------------------------------------------------------


                                       4



- -----------------------------------------------------------------
COUNTRY/
Subsidiary Name
- -----------------------------------------------------------------
UNITED KINGDOM
- -----------------------------------------------------------------
A.A. Consultancy & Cleaning Company Limited
- -----------------------------------------------------------------
Cormix Limited
- -----------------------------------------------------------------
Borndear 1 Limited
- -----------------------------------------------------------------
Borndear 2 Limited
- -----------------------------------------------------------------
Borndear 3 Limited
- -----------------------------------------------------------------
Chasmbridge Limited
- -----------------------------------------------------------------
Darex UK Limited
- -----------------------------------------------------------------
Emerson & Cuming (Trading) Ltd.
- -----------------------------------------------------------------
Emerson & Cuming (UK) Ltd.
- -----------------------------------------------------------------
Grace Construction Products Limited
- -----------------------------------------------------------------
Servicised Ltd.
- -----------------------------------------------------------------
W. R. Grace Limited
- -----------------------------------------------------------------
VENEZUELA
- -----------------------------------------------------------------
Grace Venezuela, S.A.
- -----------------------------------------------------------------
Inversiones GSC, S.A.
- -----------------------------------------------------------------