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Exhibit (21)

                         SUBSIDIARIES OF THE REGISTRANT

                     LIQUI-BOX CORPORATION AND SUBSIDIARIES
              FORM 10-K FOR THE FISCAL YEAR ENDED JANUARY 3, 1998




                                                               Percentage of
                                                             Voting Securities
                                      Jurisdiction of             Owned by
Subsidiaries                           Incorporation          The Registrant
- ------------                          ---------------        -----------------
                                                        
Commander Systems, Inc.                      Ohio                   100%
Corporate Design, Inc.                       Ohio                   100% 
LB Acquisition Corp. (dba: B-Bar-B)          Ohio                   100% 
LB Communications, Inc.                      Ohio                   100% 
LB Development Corp.                         Ohio                   100% 
LB Investments, Inc.                       Delaware                 100% 
LB Europe Limited                          England                  100% 
Impaco Corporation                           Ohio                   100% 
Liqui-Box International, Inc.                Ohio                   100% 
Liqui-Box International, Corp.             Barbados                 100% 
Liqui-Box of Canada, Ltd.                   Canada                  100% 



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