EXHIBIT 21


                  |X| W. R. GRACE & CO., A DELAWARE CORPORATION
                                U.S. SUBSIDIARIES
                                                                      12/31/2002


|X|  Chapter 11 Filing - April 2, 2001

- ----- --------------------------------------- -------------------------
                                                       STATE OF
                 SUBSIDIARY NAME                    INCORPORATION
- ----- --------------------------------------- -------------------------
|X|   A-1 Bit & Tool Co., Inc.                           DE
- ----- --------------------------------------- -------------------------
      Advanced Refining Technologies
           Management, Inc.                              DE
- ----- --------------------------------------- -------------------------
      Advanced Refining Technologies                     DE
           LLC
- ----- --------------------------------------- -------------------------
|X|   Alewife Boston Ltd.                                MA
- ----- --------------------------------------- -------------------------
|X|   Alewife Land Corporation                           MA
- ----- --------------------------------------- -------------------------
|X|   Amicon, Inc.                                       DE
- ----- --------------------------------------- -------------------------
      AP Chem Incorporated                               MD
- ----- --------------------------------------- -------------------------
|X|   CB Biomedical, Inc.                                DE
- ----- --------------------------------------- -------------------------
|X|   CCHP, Inc.                                         DE
- ----- --------------------------------------- -------------------------
|X|   Coalgrace, Inc.                                    DE
- ----- --------------------------------------- -------------------------
|X|   Coalgrace II, Inc.                                 DE
- ----- --------------------------------------- -------------------------
      Construction Products Dubai, Inc.                  DE
- ----- --------------------------------------- -------------------------
|X|   Creative Food 'N Fun Company                       DE
- ----- --------------------------------------- -------------------------
|X|   Darex Puerto Rico, Inc.                            DE
- ----- --------------------------------------- -------------------------
|X|   Del Taco Restaurants, Inc.                         DE
- ----- --------------------------------------- -------------------------
|X|   Dewey and Almy, LLC                                DE
- ----- --------------------------------------- -------------------------
|X|   Ecarg, Inc.                                        NJ
- ----- --------------------------------------- -------------------------
|X|   Five Alewife Boston Ltd.                           MA
- ----- --------------------------------------- -------------------------
|X|   G C Limited Partners I, Inc.                       DE
- ----- --------------------------------------- -------------------------
|X|   G C Management, Inc.                               DE
- ----- --------------------------------------- -------------------------
|X|   GEC Management Corporation                         DE
- ----- --------------------------------------- -------------------------
|X|   GN Holdings, Inc.                                  DE
- ----- --------------------------------------- -------------------------
|X|   GPC Thomasville Corp.                              DE
- ----- --------------------------------------- -------------------------
|X|   Gloucester New Communities                         NJ
           Company, Inc.
- ----- --------------------------------------- -------------------------
|X|   Grace A-B Inc.                                     DE
- ----- --------------------------------------- -------------------------
|X|   Grace A-B II Inc.                                  DE
- ----- --------------------------------------- -------------------------
      Grace Asia Pacific, Inc.                           DE
- ----- --------------------------------------- -------------------------
      Grace Chemicals, Inc.                              DE
- ----- --------------------------------------- -------------------------
|X|   Grace Chemical Company of                          IL
           Cuba
- ----- --------------------------------------- -------------------------
      Grace Collections, Inc.                            DE
- ----- --------------------------------------- -------------------------
|X|   Grace Culinary Systems, Inc.                       MD
- ----- --------------------------------------- -------------------------
|X|   Grace Drilling Company                             DE
- ----- --------------------------------------- -------------------------
|X|   Grace Energy Corporation                           DE
- ----- --------------------------------------- -------------------------
|X|   Grace Environmental, Inc.                          DE
- ----- --------------------------------------- -------------------------
|X|   Grace Europe, Inc.                                 DE
- ----- --------------------------------------- -------------------------



                                                                      EXHIBIT 21

- ----- --------------------------------------- -------------------------
                                                       STATE OF
                 SUBSIDIARY NAME                    INCORPORATION
- ----- --------------------------------------- -------------------------
      Grace Germany Holdings, Inc.                       DE
- ----- --------------------------------------- -------------------------
|X|   Grace H-G Inc.                                     DE
- ----- --------------------------------------- -------------------------
|X|   Grace H-G II Inc.                                  DE
- ----- --------------------------------------- -------------------------
|X|   Grace Hotel Services Corporation                   DE
- ----- --------------------------------------- -------------------------
|X|   Grace International Holdings, Inc.                 DE
- ----- --------------------------------------- -------------------------
      Grace Management Services, Inc.                    DE
- ----- --------------------------------------- -------------------------
|X|   Grace Offshore Company                             LA
- ----- --------------------------------------- -------------------------
|X|   Grace PAR Corporation                              DE
- ----- --------------------------------------- -------------------------
|X|   Grace Petroleum Libya                              DE
           Incorporated
- ----- --------------------------------------- -------------------------
      Grace Receivables Purchasing,                      DE
           Inc.
- ----- --------------------------------------- -------------------------
|X|   Grace Tarpon Investors, Inc.                       DE
- ----- --------------------------------------- -------------------------
|X|   Grace Ventures Corp.                               DE
- ----- --------------------------------------- -------------------------
|X|   Grace Washington, Inc.                             DE
- ----- --------------------------------------- -------------------------
|X|   W. R. Grace Capital Corporation                    NY
- ----- --------------------------------------- -------------------------
|X|   W. R. Grace & Co.-Conn.                            CT
- ----- --------------------------------------- -------------------------
|X|   W. R. Grace Land Corporation                       NY
- ----- --------------------------------------- -------------------------
|X|   Gracoal, Inc.                                      DE
- ----- --------------------------------------- -------------------------
|X|   Gracoal II, Inc.                                   DE
- ----- --------------------------------------- -------------------------
|X|   Guanica-Caribe Land                                DE
           Development Corporation
- ----- --------------------------------------- -------------------------
|X|   Hanover Square Corporation                         DE
- ----- --------------------------------------- -------------------------
|X|   Homco International, Inc.                          DE
- ----- --------------------------------------- -------------------------
      Ichiban Chemical Co., Inc.                         DE
- ----- --------------------------------------- -------------------------
|X|   Kootenai Development Company                       MT
- ----- --------------------------------------- -------------------------
|X|   L B Realty, Inc.                                   DE
- ----- --------------------------------------- -------------------------
|X|   Litigation Management, Inc.                        DE
- ----- --------------------------------------- -------------------------
|X|   Monolith Enterprises, Incorporated                 DC
- ----- --------------------------------------- -------------------------
|X|   Monroe Street, Inc.                                DE
- ----- --------------------------------------- -------------------------
|X|   MRA Holdings Corp.                                 DE
- ----- --------------------------------------- -------------------------
|X|   MRA Intermedco, Inc.                               DE
- ----- --------------------------------------- -------------------------
|X|   MRA Staffing Systems, Inc.                         DE
- ----- --------------------------------------- -------------------------
|X|   Remedium Group, Inc.                               DE
- ----- --------------------------------------- -------------------------
      Separations Group, The                             CA
- ----- --------------------------------------- -------------------------
|X|   Southern Oil, Resin & Fiberglass,                  FL
           Inc.
- ----- --------------------------------------- -------------------------
|X|   Water Street Corporation                           DE
- ----- --------------------------------------- -------------------------

                                       2


                                                                      EXHIBIT 21

                              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.
- -----------------------------------------------------------------
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
- -----------------------------------------------------------------
Etablissements Pieri S.A.
- -----------------------------------------------------------------
Societe Civile Beau-Beton
- -----------------------------------------------------------------
W. R. Grace S.A.
- -----------------------------------------------------------------
GERMANY
- -----------------------------------------------------------------
Advanced Refining Technologies GmbH
- -----------------------------------------------------------------
Grace Darex GmbH
- -----------------------------------------------------------------
Grace GP G.m.b.H.
- -----------------------------------------------------------------
Grace Holding G.m.b.H.
- -----------------------------------------------------------------
Grace Management GP G.m.b.H.
- -----------------------------------------------------------------
Grace Silica GmbH
- -----------------------------------------------------------------

                                       3

                                                                      EXHIBIT 21
- -----------------------------------------------------------------
COUNTRY/
SUBSIDIARY NAME
- -----------------------------------------------------------------
GREECE
- -----------------------------------------------------------------
Grace Hellas E.P.E.
- -----------------------------------------------------------------
HONG KONG
- -----------------------------------------------------------------
W. R. Grace (Hong Kong) Limited
- -----------------------------------------------------------------
W. R. Grace Southeast Asia Holdings Limited
- -----------------------------------------------------------------
HUNGARY
- -----------------------------------------------------------------
Grace Ertekesito Kft.
- -----------------------------------------------------------------
INDIA
- -----------------------------------------------------------------
W. R. Grace & Co. (India) Private Limited
- -----------------------------------------------------------------
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
- -----------------------------------------------------------------
Advanced Refining Technologies K.K.
- -----------------------------------------------------------------
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
- -----------------------------------------------------------------

                                       4


                                                                      EXHIBIT 21

- -----------------------------------------------------------------
COUNTRY/
SUBSIDIARY NAME
- -----------------------------------------------------------------
SPAIN
- -----------------------------------------------------------------
Grace, S.A.
- -----------------------------------------------------------------
Pieri Especialidades, S.L.
- -----------------------------------------------------------------
SWEDEN
- -----------------------------------------------------------------
Grace AB
- -----------------------------------------------------------------
Grace Catalyst AB
- -----------------------------------------------------------------
Grace Sweden AB
- -----------------------------------------------------------------
SWITZERLAND
- -----------------------------------------------------------------
Pieri S.A.
- -----------------------------------------------------------------
TAIWAN
- -----------------------------------------------------------------
W. R. Grace Taiwan, Inc.
- -----------------------------------------------------------------
THAILAND
- -----------------------------------------------------------------
W. R. Grace (Thailand) Limited
- -----------------------------------------------------------------
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
- -----------------------------------------------------------------
Pieri U.K. Limited
- -----------------------------------------------------------------
Servicised Ltd.
- -----------------------------------------------------------------
W. R. Grace Limited
- -----------------------------------------------------------------
VENEZUELA
- -----------------------------------------------------------------
Grace Venezuela, S.A.
- -----------------------------------------------------------------
Inversiones GSC, S.A.
- -----------------------------------------------------------------

                                       5