Exhibit No. 21



Subsidiaries of Armstrong World Industries, Inc.

As of December 31, 2005



The following is a list of subsidiaries of Armstrong World Industries, Inc. as of the date hereof, omitting certain subsidiaries, which, considered in the aggregate as a single subsidiary, would not constitute a
significant subsidiary.



|                                                                          |  |                              
|------------------------------------------------------------------------- |  | -----------------------------
|AWI Domestic Subsidiaries                                                 |  | Jurisdiction of Incorporation
|Armstrong Cork Finance Corporation                                        |  | Delaware                     
|Armstrong Hardwood Flooring Company                                       |  | Tennessee                    
|Armstrong Realty Group, Inc.                                              |  | Pennsylvania                 
|Armstrong Ventures, Inc.                                                  |  | Delaware                     
|Armstrong Wood Products, Inc.                                             |  | Delaware                     
|Armstrong World Industries (Delaware) Inc.                                |  | Delaware                     
|AWI Licensing Company                                                     |  | Delaware                     
|Charleswater Products, Inc.                                               |  | Delaware                     
|Worthington Armstrong Venture (50% owned Delaware General Partnership)    |  |                              
|                                                                          | 
|AWI Foreign Subsidiaries                                                  |  | Jurisdiction of Incorporation
|Armstrong (U.K.) Investments                                              |  | United Kingdom               
|Armstrong Architectural Products S.L.                                     |  | Spain                        
|Armstrong Building Products B.V.                                          |  | Netherlands                  
|Armstrong Building Products Company (Shanghai) Ltd. (80% owned affiliate) |  | PRC                          
|Armstrong Building Products G.m.b.H.                                      |  | Germany                      
|Armstrong DLW AG *                                                        |  | Germany                      
|Armstrong DLW Licensing GmbH *                                            |  | Germany                      
|Armstrong Metal Ceilings Limited                                          |  | United Kingdom               
|Armstrong Metalldecken AG                                                 |  | Switzerland                  
|Armstrong Metalldecken GmbH                                               |  | Austria                      
|Armstrong Metalldecken Holdings AG                                        |  | Switzerland                  
|Armstrong World Industries (Australia) Pty. Ltd.                          |  | Australia                    
|Armstrong World Industries AB                                             |  | Sweden                       
|Armstrong World Industries Canada Ltd.                                    |  | Canada                       
|Armstrong World Industries Holding G.m.b.H.                               |  | Germany                      
|Armstrong World Industries Ltd.                                           |  | United Kingdom               
|Desso Dendermonde N.V. *                                                  |  | Belgium                      
|Desso DLW Sports Systems *                                                |  | Belgium                      
|Desso DLW Textil GmbH *                                                   |  | Germany                      
|Desso Waalwijk B.V. *                                                     |  | Netherlands                  
|Tapijtfabriek H. Desseaux N.V. *                                          |  | Netherlands                  

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|* | 97% owned. 100% owned as of January 23, 2006.
|- | ---------------------------------------------



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Subsidiaries of Armstrong Holdings, Inc.

as of December 31, 2005



Armstrong Holdings, Inc.s subsidiaries include all of the Armstrong World Industries, Inc. subsidiaries, plus Armstrong World Industries, Inc. (Pennsylvania) and its direct parent company, Armstrong Worldwide,
Inc. (Delaware).