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                                                               EXHIBIT 21


                                ROCK-TENN COMPANY
                        SUBSIDIARIES OF ROCK-TENN COMPANY



                Name                              Jurisdiction of Incorporation
                ----                              -----------------------------
                                            
 1.    Rock-Tenn Company, Mill Division, Inc.            Tennessee             
                                                                               
 2.    Dominion Paperboard Products, Ltd.                Quebec, Canada        
                                                                               
 3.    Rock-Tenn Company of Texas                        Georgia               
                                                                               
 4.    Rock-Tenn Converting Company                      Georgia               
                                                                               
 5.    Rock-Tenn Company of Arkansas                     Georgia               
                                                                               
 6.    Ling Industries, Inc.                             Quebec, Canada        
                                                                               
 7.    Rock-Tenn Company of California, Inc.             Delaware              
                                                                               
 8.    Rock-Tenn Company of Illinois, Inc.               Illinois              
                                                                               
 9.    Concord Industries, Inc.                          Illinois              
                                                                               
10.    Waldorf Corporation                               Delaware              
                                                                               
11.    Wabash Corporation                                Delaware              
                                                                               
12.    Wabash Development, Inc.                          Delaware              
                                                                               
13.    Waldorf Realty                                    Delaware              
                                                                               
14.    Best Recycling, Inc.                              Iowa                  
                                                                               
15.    RTS Packaging, LLC                                Delaware              
                                                                               
16.    Rock-Tenn Recycling Company                       Quebec, Canada        
                                                                               
17.    9028-9463 Quebec, Inc.                            Quebec, Canada        
                                                                               
18.    Rock-Tenn Partition Company                       Georgia               
                                                                               
19.    RTS Empaques S. de R.L. de C.V.                   Mexico