EXHIBIT 21 SUBSIDIARIES The companies listed below are the primary subsidiaries of the Corporation. The financial data for these subsidiaries, as well as for other subsidiaries which are not considered to be significant and are therefore excluded from this exhibit, comprised the Corporation's consolidated financial statements. ORGANIZED UNDER NAME OF COMPANY LAWS OF - --------------- ------- Domestic: United States Gypsum Company (a)................................................ Delaware USG Interiors, Inc. (a)......................................................... Delaware L&W Supply Corporation (a)(b)................................................... Delaware USG Foreign Investments, Ltd. (a)............................................... Delaware USG Interiors International, Inc. .............................................. Ohio La Mirada Products Co., Inc..................................................... Ohio USG Foreign Sales Corporation................................................... Virgin Islands Gypsum Engineering Company...................................................... Delaware Alabaster Assurance Company, Ltd................................................ Vermont USG Latin America Inc. ......................................................... Delaware Beadex Manufacturing LLC........................................................ Delaware B-R Pipeline Company............................................................ Delaware Stocking Specialists, Inc....................................................... Delaware USG Pipeline Company............................................................ Delaware International: CGC Inc. (a).................................................................... New Brunswick USG Canadian Mining Ltd......................................................... New Brunswick Gypsum Transportation Limited................................................... Bermuda USG Mexico, S.A. de C.V......................................................... Mexico USG Holding de Mexico, S.A. de C.V.............................................. Mexico Exploracion de Yeso, S.A. de C.V................................................ Mexico USG Manufacturing Worldwide, Ltd................................................ Caymans USG Cayman Holdings Ltd. ....................................................... Caymans USG Interiors East Innenausbauvertriebsgesellschaft mbH......................... Germany USG Deutschland GmbH............................................................ Germany USG Ventures - Europe GmbH...................................................... Germany USG (U.K.) Ltd.................................................................. United Kingdom USG France S.A.................................................................. France USG Belgium Manufacturing S.A................................................... Belgium USG Europe Services S.A......................................................... Belgium USG Asia Pacific Holdings Pty. Ltd.............................................. Singapore USG Interiors Pacific Ltd....................................................... New Zealand USG Interiors (Far East) SDN BHD................................................ Malaysia Shenzhen USG Zhongbei Building Materials Co. ................................... China USG (Netherlands) B.V........................................................... Netherlands Alabaster Engineering (Nederland) B.V........................................... Netherlands Red Top Technology (Nederland) B.V.............................................. Netherlands (a) Accounts for material revenues. (b) As of December 31, 2002, L&W Supply Corporation conducted its business out of 181 locations in the United States using various names registered under applicable assumed business name statutes. 96