EXHIBIT 21

PHILIP SERVICES CORP. SUBSIDIARY LIST - AS AT MARCH 1, 1998

COMPANY OWNERSHIP JURISDICTION

Philip Services Corp. Ontario
2766906 Canada Inc. 100% Canada
721646 Alberta Ltd. 100% Alberta
Arc Dust Processing (Barbados) Limited 100% Barbados
Allwaste of Canada Ltd. 100% Ontario
Caligo Partnership 90% Ontario
Caligo Reclamation Ltd. 100% Ontario
Cecatur Holdings 100% Ireland
Philip Services (Delaware) L.L.C. 100% Delaware
Luntz Corporation 80% Delaware
Luntz Acquisition (Delaware) Corporation 100% Delaware
21st Century Environmental Management, Inc. 100% Delaware
21st Century Environmental Management, Inc. of Nevada 100% Nevada
21st Century Environmental Management, Inc. of
Puerto Rico 100% Delaware
21st Century Environmental Management, Inc. of Rhode
Island 100% Rhode Island
Chemical Pollution Control, Inc. of Florida 100% Florida
Chemical Pollution Control, Inc. of New York 100% New York
Northland Environmental, Inc. 100% Delaware
RESI Acquisition (Delaware) Corporation 100% Delaware
Chem-Freight, Inc. 100% Ohio
Republic Environmental Recycling (New Jersey), Inc. 100% New Jersey
Republic Environmental Systems (Pennsylvania), Inc. 100% Pennsylvania
Republic Environmental Systems (Technical Services Group), Inc. 100% New Jersey
Republic Environmental Systems (Transportation Group), Inc. 100% Pennsylvania
Philip Enterprises Inc./Les Entreprises Philip Inc. 100% Ontario
1195613 Ontario Limited 100% Ontario
1233793 Ontario Inc. 100% Ontario
2842-7979 Quebec Inc. 100% Quebec
800151 Ontario Inc. 100% Ontario
821059 Ontario Inc. 25% Ontario
842578 Ontario Limited 100% Ontario
912613 Ontario Ltd. 100% Ontario
Fercyco & Partners 33% Not Available
Fercyco Incorporated 50% Ontario
Fers et Meteaux Recycles Ltd. 50% Quebec
K-Scrap Resources Inc. 42% Ontario
Luntz Corporation 19% Delaware
Phencorp International Finance Inc. 100% Ireland
Phencorp International B.V. 100% Netherlands
Spitman Industrie Service B.V. 100% Netherlands
Philip Services (Europe) Limited 100% United Kingdom
Allied Metals Limited 100% United Kingdom
Arc Dust processing (UK) Limited 33% United Kingdom
B.M. Metals (Recycling) Ltd. 100% United Kingdom
Bath Reclamation (Avonmouth) Co. Limited 100% United Kingdom

1
2

SUBSIDIARY LIST - as at March 1, 1998

Company Ownership Jurisdiction

Blackbushe Limited 100% United Kingdom
Blackbushe Metals (Western) Limited 100% United Kingdom
Elliott Metal Company Limited 100% United Kingdom
Southern Hauliers Limited 100% United Kingdom
T.C. Fraser Metals Limited 75% United Kingdom
Cardiff Facility Company Limited 50% United Kingdom
E. Pearse (Holdings) Limited 100% United Kingdom
E. Pearse & Co. Limited 100% United Kingdom
C. Phillip and Sons (Bristol) Limited 100% United Kingdom
Mayer Pearse Limited 100% United Kingdom
Widsite Limited 100% United Kingdom
Philip Cardiff Facility Company Limited 50% United Kingdom
Philip Metals (Europe) Limited 100% United Kingdom
Philip Services (Delaware), Inc. 100% Delaware
Philip Industrial Services (USA), Inc. 100% Texas
Cousins Waste Control Corporation
(formerly Philip Environmental Services Acquisition (Ohio) Corporation) 100% Ohio
Nortru Inc. 100% Michigan
Allworth Inc. 100% Alabama
Chemical Reclamation Service, Inc. 100% Texas
Meklo, Incorporated 100% Texas
Southeast Environmental Services, Inc. 100% Texas
CyanoKEM, Inc. 100% Michigan
Nortru, Ltd. 100% Ontario
Rho-Chem Corporation 100% California
Sessa, S.A. de C.V. 100% Mexico
ThermalKEM, Inc. 100% Delaware
Philip Environmental of Idaho Corporation 100% Delaware
Philip Environmental Washington Inc. 100% Washington
Burlington Environmental Inc. 100% Delaware
Burlington Environmental Inc.
(formerly Chemical Processors Inc.) 100% Washington
Resource Recovery Corporation 100% Washington
Termco Corporation 100% Washington
Gasoline Tank Service
Company Inc. 100% Washington
United Drain Oil Service Inc. 100% Washington
Philip Environmental Services Corporation
(formerly Burlington Environmental Inc.) 100% Missouri
Solvent Recovery Corporation 100% Missouri
Philip Industrial Services Group, Inc.
(formerly Allwaste, Inc.) 100% Delaware
ALRC, Inc. 100% Delaware
APLC, Inc. 100% Delaware
Allwaste Asbestos Abatement Holdings, Inc.
(formerly Combined Waste Services, Inc.) 100% Delaware
Allwaste Asbestos Abatement, Inc. 100% Delaware
Allwaste Asbestos Abatement of New England, Inc. 100% Massachusetts
Oneida Asbestos Removal, Inc. 100% Not Available

2
3

SUBSIDIARY LIST - as at March 1, 1998

Company Ownership Jurisdiction

Oneida Asbestos Abatement, Inc. 100% Delaware
Allwaste Environmental Services, Inc.
(formerly Allwaste Services, Inc.) 100% Delaware
Ace/Allwaste Environmental Services of Indiana, Inc.
(formerly Ace Power Rodding Corporation) 100% Illinois
All Safety and Supply, Inc. 100% Texas
AllScaff, Inc.
(formerly Southern Scaffold, Inc.) 100% Tennessee
Allwaste Environmental Services/North Central, Inc.(ILLINOIS CORP -
FOR UNION PURPOSES ONLY) 100% Illinois
Allwaste Environmental Services/Southwest, Inc.
(formerly Western Hydrovac, Inc.) 100% Arizona
Allwaste Servicios Industriales de Control Ecologico S.A. de C.V. 60% Mexico
Allwaste Tank Services S.A. de C.V. 60% Mexico
Allwaste Texquisition Inc.
(formerly Hydrowash Acquisition Company, Inc.) 100% Texas
Caligo de Mexico, S.A. de C.V. 99% Not Available
Caligo, Ltd. 100% Pennsylvania
Industrial Construction Services Co., Inc. 100% Alabama
J.D. Meagher/Allwaste, Inc. 100% Massachusetts
James & Luther Services, Inc. 100% Delaware
Allwaste Services of El Paso, Inc. 100% Delaware
Jesco Industrial Service, Inc. 100% Kentucky
Oil Recycling, Incorporated 100% North Dakota
Philip Services Hawaii, Ltd.
(formerly SmithService Hawaii, Ltd.) 100% Hawaii
Philip Industrial Services of Texas, Inc.
(formerly Allwaste Services of Freeport, Inc.) 100% Texas
Philip Services/Louisiana, Inc.
(formerly Allwaste Oilfield Services, Inc.) 100% Louisiana
Philip Mid-Atlantic, Inc.
(formerly Clean America, Inc.) 100% Maryland
Philip Services/Missouri, Inc.
(formerly Allwaste Environmental Services of Missouri, Inc.) 100% Delaware
Philip Services/Mobile, Inc.
(formerly Ed Nemer Construction Co., Inc.) 100% Alabama
Philip Services/North Atlantic, Inc.
(formerly Allwaste Environmental Services/North Atlantic, Inc.) 100% Delaware
Philip Services/North Central, Inc..
(formerly Allwaste Environmental Services/North Central, Inc.) 100% Illinois
Philip Services/Ohio, Inc.
(formerly AWI/C&K Acquisition, Inc.) 100% Ohio
Philip Services/Oklahoma, Inc.
(formerly Allwaste Environmental Services of Oklahoma, Inc.) 100% Oklahoma
Philip Plant Services, Inc.
(formerly Allwaste Intermountain Plant Services, Inc.) 100% Delaware
Philip Scaffold Corporation
(formerly Glenn's Enterprises, Inc.) 100% Colorado
Philip Services/Atlanta, Inc.
(formerly Allwaste Field Services of Atlanta, Inc.) 100% Georgia
Philip Services South Central, Inc..
(formerly Vac-N-Jet Environmental, Inc.) 100% Colorado

3
4

SUBSIDIARY LIST - as at March 1, 1998

Company Ownership Jurisdiction

Philip West Industrial Services, Inc.
(formerly Allwaste Services of San Francisco, Inc.) 100% California
Philip Transportation and Remediation, Inc.
(formerly C.K.C., Inc.) 100% California
Philip/BEC, Inc.
(formerly BEC/Allwaste, Inc.) 100% Alabama
Philip/Whiting, Inc.
(formerly Allwaste/Whiting, Inc.) 100% Delaware
Allwaste Tank Cleaning, Inc.
(formerly Atlanta Truck Wash) 100% Georgia
Allwaste Railcar Cleaning, Inc. 100% Delaware
Allwaste Recovery Systems, Inc.
(formerly Allwaste Services of Georgia, Inc) 100% Georgia
Georgia Recovery Systems 50% Not Available
GRS/Lake Charles, Ltd. 50% Not Available
PSC Enterprises, Inc. 100% Delaware
Allies Staffing, Inc. 100% Delaware
Allies Staffing Ltd. 100% Ontario
Allquest Capital, Inc. 100% Delaware
Allquest Compression Services L.L.C. 50% Delaware
HydroServe Westlake, L.L.C. 50% Delaware
Philip ST, Inc.
(formerly Serv-Tech, Inc.) 100% Texas
Philip Chemisolv Holdings, Inc. 100% Delaware
Chemisolv Limited 100% United Kingdom
Nutrisolv Ireland Ltd. 100% Not Available
Philip Chemi-Solv, Inc.
(formerly Chemi-Solv, Inc) 100% Texas
DM Acquisition Corporation 100% Nevada
Delta Maintenance, Inc. 100% Louisiana
Dotspec Ltd. 100% Not Available
Industrial Services Technologies, Inc. 100% Colorado
Advanced Environmental Systems, Inc. 62% Colorado
Advanced Energy Corporation 100% Colorado
International Catalyst, Inc. 100% Colorado
IST Holding Corp. 100% Colorado
Chem-Fab, Inc. 100% Colorado
Piping Holdings Corp. 100% Colorado
Piping Companies, Inc. 100% Colorado
Piping Mechanical Corp. 100% Colorado
Hydro-Engineering &
Service, Inc. 100% Colorado
Mac-Tech, Inc. 100% Texas
Serv-Tech de Mexico, S. de R.L. 95% Mexico
Serv-Tech Mexicana, s. de R.L. 95% Mexico
Petrochem Field Services de Venezuela, S.A. 70% Venezuela
Philip Enterprise Service Corporation
(formerly Enterprise Service Corporation) 100% North Carolina
Philip Mechanical Services of Louisiana, Inc.
(formerly American Mechanical Services, Inc.) 100% Louisiana
Philip Refractory and Corrosion Corporation 100% Nevada

4
5

SUBSIDIARY LIST - as at March 1, 1998

Company Ownership Jurisdiction

Advanced Refractory Services, Inc. 100% Nevada
Casting Concepts, Inc. 100% Texas
Hartney Corporation 100% Nevada
Philip Refractory Services, Inc. 100% Nevada
Advanced Refractory
Services, Inc. 100% Nevada
Casting Concepts, Inc. 100% Texas
Hartney Corporation 100% Nevada
Total Refractory Systems, Inc. 100% Nevada
Turnaround Maintenance, Inc. 100% Nevada
United Industrial Materials, Inc. 100% Nevada
Philip ST Piping, Inc.
(formerly ST Piping, Inc.) 100% Texas
Philip Technical Services, Inc.
(formerly Hill Technical Services, Inc.) 100% Texas
Philip/SECO Industries, Inc.
(formerly SECO Industries, Inc.) 100% Louisiana
TIPCO Acquisition Corp. 100% Texas
PRS Holding, Inc. 100% Texas
Philip Petro Recovery Systems, Inc.
(formerly Petro Recovery Systems, Inc.) 100% Texas
Serv-Tech EPC, Inc. 100% Nevada
Petrochem Field Services de Venezuela, S.A. 30% Venezuela
Serv-Tech Construction and Maintenance, Inc. 100% Texas
Serv-Tech Engineers, Inc. 100% Louisiana
Philip F.C. Schaffer, Inc.
(formerly F. C. Schaffer & Associates, Inc.) 100% Louisiana
Serv-Tech Europe GMBH 100% Germany
Refinery Maintenance International Limited 100% United Kingdom
Serv-Tech International Sales, Inc. 100% Virgin Islands
Serv-Tech of New Mexico, Inc. 100% New Mexico
Serv-Tech Services, Inc. 100% Texas
Serv-Tech Sudamericana, S.A. 98% Venezuela
ServTech Canada, Inc. 100% Canada
ST Delta Canada 100% Canada
Terminal Technologies, Inc. 100% Texas
RMF Global, Inc.
(formerly Philip Environmental Services Acquisition Corporation) 100% Ohio
RMF Industrial Contracting, Inc. 100% Michigan
RMF Environmental, Inc. 100% Ohio
Philip Metals (USA), Inc. 100% Ohio
D & L, Inc. 100% Pennsylvania
Intermetco US Inc. 100% Michigan
Butco Inc. 100% New York
Alltift Inc. 50% New York
Intermetco USA Ltd. 100% New York
Georgia Tubular Products, Inc. 100% Georgia
JW Ventures Inc. 50% Texas

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6

SUBSIDIARY LIST - as at March 1, 1998

Company Ownership Jurisdiction

Pen Metals (Delaware), Inc. 100% Delaware
Philip Metals (Delaware), Inc. 100% Delaware
Intsel Southwest Limited Partnership 99% Connecticut
Philip Metals Recovery (USA) Inc.
(formerly Waxman Resources (USA) Inc.) 100% Arizona
Philip Metals Inc.
(formerly Philip Metals (Ohio), Inc.) 100% Ohio
Philip Services (New York) Inc. 100% New York
Philip Services (Pennsylvania), Inc. 100% Pennsylvania
R&R Trucking Inc. 50% Ontario
Sablix Inc. 100% Quebec
Phencorp Reinsurance Company Inc. 100% Barbados
Philip Analytical Services Corporation
(formerly Barringer Laboratories Limited) 100% Ontario
Philip Environmental (Atlantic) Limited 100% Nova Scotia
Philip Environmental (Elmira) Inc.
(formerly 1008746 Ontario Inc.) 100% Ontario
Philip Environmental Services Limited
(formerly Delsan Environmental Group Inc.) 100% Ontario
Delsan Aim Environmental Services Inc. 50% Quebec
Delsan Cleveland Environmental Services Inc. 50% Canada
Delsan Demolition Limited
(formerly Delsan Contracting Limited) 100% Ontario
York Thomas Delsan Decommissioning Inc. 33% Ontario
Philip Industries (Europe) Limited 100% United Kingdom
Philip Industrial Services (Europe) Limited 100% United Kingdom
Philip International Development Inc. 100% Barbados
Philip Services Industriais do Brazil Ltda 99% Brazil
Recycomb S.A. 24% Argentina
Resicontrol S.A. 25% Brazil
Philip Investment Corp. 100% Ontario
Philip Plasma Metals Inc. 100% Ontario
PSC (Europe) Limited 100% United Kingdom
PSC/IML Acquisition Corp. 100% Not Available
Philip Utilities Management Corporation 70% Ontario
1242204 Ontario Inc. 100% Ontario
Philip Utilities Management (Delaware) Corporation 100% Delaware
Allwaste/NAL, Inc. 100% Arizona
CDM Philip Inc. 80% Washington
Enviroganics of Texas, Inc. 100% Texas
Madsen-Barr/Philip Utilities Management Corporation, Inc.
(formerly AWI/Cirrus Acquisition, Inc.) 100% Delaware
Philip Automated Management Controls, Inc. 100% Georgia
Philip Utilities Management (Indiana) Corporation 100% Indiana
Philip Utilities Management (Massachusetts) Corporation 100% Massachusetts
Philip Utilities Management (Texas) Corporation 100% Texas
Dittman-Merka Enterprises Inc. 51% Texas
Southwest Utilities, Inc. 100% Texas
Philip Utilities Management (Louisiana)Corporation 100% Louisiana
Magnolia Construction Company, Inc. 100% Louisiana
Rockcliffe Research Management Inc. 100% Canada

6
7

SUBSIDIARY LIST - as at March 1, 1998

Company Ownership Jurisdiction

(formerly Radian Research Management)
Thorburn Penny Limited 100% Ontario
Trimax Environmental Services Inc. 100% Alberta
Uniflo Utilities Management Corporation 100% Canada
Construction et Pavage Nord Americain Ltee 51% Quebec
Canarehab Inc. 100% Quebec
Cormar Contracting Limited 100% Ontario
Uniflo Pipeliners East Inc. 100% Ontario
Uniflo Sewer Systems Inc. 100% Ontario
Uniflow Drain Services, Inc. 100% Ontario
Recyclage d'Aluminium Quebec Inc./Quebec Aluminium Recycling Inc. 100% Canada