. . . EXHIBIT 21.1 POLYONE CORPORATION SUBSIDIARIES NAME FORMATION JURISDICTION - ---- ---------------------- 1997 Chloralkali Venture, Inc. Alabama 1999 General Compounding Partnership, Inc. Delaware 1999 Limited Compounding Partnership, Inc. Delaware 1999 PVC Partner, Inc. Delaware Acrol Holdings Limited England Altona Properties Pty Ltd. (37.4% owned) Australia Auseon Limited Australia BayOne Urethane Systems, LLC (50% owned) Delaware Burton Rubber Company Ohio Burton Rubber Compounding Limited Partnership Delaware Compounding Technology, Euro S.A. France DH Compounding Company (50% owned) Delaware Geon Development, Inc. Ohio Geon Polimeros Andios S.A. (51% owned) Colombia Hanna France SARL France Hanna PAR Corporation Delaware Hanna Deutschland, GmbH Germany Hollinger Development Company Nevada L. E. Carpenter & Company Delaware Lincoln & Southern Railroad Company Delaware LP Holdings Canada M.A. Hanna Asia Holding Company Delaware M.A. Hanna Export Services Company Barbados M.A. Hanna Plastic Group, Inc. Michigan M.A. Hanna International Financial Services Company Ireland M.A. Hanna de Mexico, S.A. de C.V. Mexico M.A. Hanna U.K. Ltd England MAH Plastics Company Delaware O'Sullivan Plastics Corporation Nevada Oxy Vinyls, LP (24% owned) Delaware Polymer Diagnostics, Inc. Ohio PolyOne, LLC Delaware PolyOne Belgium SA Belgium PolyOne Canada, Inc. Canada PolyOne Color and Additives Germany, GmbH Germany PolyOne Corporation UK Limited England 1 Exhibit 21 (cont'd) PolyOne Distribution de Mexico S.A. de C.V. Mexico PolyOne Engineered Films, Inc. Virginia PolyOne Engineering Vinyls UK, Ltd. England PolyOne Funding Corporation Delaware PolyOne Spain, S.A. Spain PolyOne France S.A.S. France PolyOne Hungary, Ltd. Hungary PolyOne Norway, A.S. Norway PolyOne-Shenzhen Co. Ltd. China PolyOne Shanghai, China China PolyOne Singapore, Ltd. Singapore PolyOne-Suzhou, China China PolyOne Sweden, AB Sweden PolyOne Th. Bergmann, GmbH Germany PolyOne Wilflex Europe, Ltd. England PVC Powder Blends LP (90% owned) Delaware Regalite Plastics Corporation Massachusetts Shawnee Holdings, Inc. Virginia SPC Geon Pte. Ltd. (50% owned) Singapore Star Color Co. Ltd. Thailand Sunbelt Chlor-Alkali Partnership (50% owned) Delaware Tekno Polimer Group Turkey TRANSCOLOR, S.A. Spain UBE-Hanna Compounding GmbH Germany Welvic Australia Pty. Ltd. (37.4% owned) Australia PolyOne Wilflex Australasia Pty. Ltd. Australia 2