Exhibit No. 21



Subsidiaries of Armstrong Holdings, Inc.

as of December 31, 2003



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).





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Exhibit No. 21



Subsidiaries of Armstrong World Industries, Inc.

As of December 31, 2003



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.



Armstrong World Industries, Inc. is owned 100% by Armstrong Holdings, Inc., which also owns
100% of Armstrong Worldwide, Inc.



|                                                                                                       |  |                              
|------------------------------------------------------------------------------------------------------ |  | -----------------------------
|AWI Domestic Subsidiaries                                                                              |  | Jurisdiction of Incorporation
|Armstrong Cork Finance Corporation                                                                     |  | Delaware                     
|Armstrong Enterprises, Inc.                                                                            |  | Vermont                      
|Armstrong Realty Group, Inc.                                                                           |  | Pennsylvania                 
|Armstrong Ventures, Inc.                                                                               |  | Delaware                     
|Armstrong Wood Products, Inc.                                                                          |  | Delaware                     
|Armstrong World Industries (Delaware) Inc.                                                             |  | Delaware                     
|Armstrong World Industries Latin America, Inc.                                                         |  | Nevada                       
|Armstrong.com Holding Company                                                                          |  | Delaware                     
|AWI Licensing Company                                                                                  |  | Delaware                     
|A W I (NEVADA), INC.                                                                                   |  | Nevada                       
|Charleswater Products, Inc.                                                                            |  | Delaware                     
|Chemline Industries, Inc.                                                                              |  | Delaware                     
|Desseaux Corporation of North America                                                                  |  | Delaware                     
|Interface Solutions Holding, Inc. (35% owned; holds Armstrongs interest in Interface Solutions, Inc.) |  | Delaware                     
|Nitram Liquidators, Inc.                                                                               |  | Delaware                     
|Worthington Armstrong Venture (50%-owned unincorporated affiliate)                                     |  |                              
|                                                                                                       | 
|AWI Foreign Subsidiaries                                                                               |  | Jurisdiction of Incorporation
|AIPB SPRL                                                                                              |  | Belgium                      
|Armstrong (Floor) Holdings Ltd.                                                                        |  | United Kingdom               
|Armstrong (Singapore) Pte. Ltd.                                                                        |  | Singapore                    
|Armstrong (U.K.) Investments                                                                           |  | United Kingdom               
|Armstrong Architectural Products S.L.                                                                  |  | Spain                        
|Armstrong Building Products                                                                            |  | United Kingdom               
|Armstrong Building Products B.V.                                                                       |  | Netherlands                  
|Armstrong Building Products Company (Shanghai) Ltd.                                                    |  | PRC                          
|Armstrong Building Products G.m.b.H.                                                                   |  | Germany                      
|Armstrong Building Products S.A.S.                                                                     |  | France                       
|Armstrong Building Products S.r.l.                                                                     |  | Italy                        
|Armstrong DLW AG                                                                                       |  | Germany                      
|Armstrong Europa G.m.b.H.                                                                              |  | Germany                      
|Armstrong Europe Services                                                                              |  | United Kingdom               
|Armstrong Floor Products Europe Ltd.                                                                   |  | United Kingdom               
|Armstrong Floor Products Europe Ltd. (Rep Office)                                                      |  | Spain                        
|Armstrong Floor Products Europe S.A.S.                                                                 |  | France                       
|Armstrong Metal Ceilings Limited                                                                       |  | United Kingdom               
|Armstrong Metalldecken Holdings AG                                                                     |  | Switzerland                  
|Armstrong World do Brasil Ltda.                                                                        |  | Brazil                       
|Armstrong World Industries (Australia) Pty. Ltd.                                                       |  | Australia                    
|Armstrong World Industries (China) Ltd.                                                                |  | PRC                          
|Armstrong World Industries (H.K.) Limited                                                              |  | Hong Kong                    





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|                                                   |  |                              
|-------------------------------------------------- |  | -----------------------------
|AWI Foreign Subsidiaries                           |  | Jurisdiction of Incorporation
|Armstrong World Industries (India) Pvt. Ltd.       |  | India                        
|Armstrong World Industries (Thailand) Ltd.         |  | Thailand                     
|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               
|Armstrong World Industries Mauritius               |  | Mauritius                    
|Armstrong World Industries Pty. Ltd.               |  | Australia                    
|Armstrong World Industries de Mexico, S.A. de C.V. |  | Mexico                       
|Liberty Commercial Services Ltd.                   |  | Bermuda                      
|Tapijtfabriek H. Desseaux N.V.                     |  | Netherlands