Exhibit No. 21



Subsidiaries of Armstrong World Industries, Inc.

As of December 31, 2004



Armstrong Holdings, Inc. (AHI) owns 100% of Armstrong Worldwide, Inc. (AWW). AWW owns 100% of Armstrong World Industries, Inc. (AWW). AHI and AWW have no other subsidiary holdings.



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 Enterprises, Inc.                                                       |  | Vermont                      
|Armstrong Realty Group, Inc.                                                      |  | Pennsylvania                 
|Armstrong Ventures, Inc.                                                          |  | Delaware                     
|Armstrong Wood Products, Inc.                                                     |  | Delaware                     
|Armstrong World Industries (Delaware) Inc.                                        |  | Delaware                     
|AWI Licensing Company                                                             |  | Delaware                     
|Bruce Hardwood Flooring LLC                                                       |  | Delaware                     
|Charleswater Products, Inc.                                                       |  | Delaware                     
|Hartco Flooring Company                                                           |  | Tennessee                    
|Interface Solutions Holding, Inc. (35% owned parent of Interface Solutions, Inc.) |  | Delaware                     
|Robbins Hardwood Flooring, Inc                                                    |  | Delaware                     
|Worthington Armstrong Venture (50%-owned unincorporated affiliate)                |  |                              
|                                                                                  | 
|AWI Foreign Significant 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 (97% owned)                                                      |  | Germany                      
|Armstrong DLW Belgium N.V.                                                        |  | Belgium                      
|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.                                                            |  | Netherlands                  
|Desso DLW Sports Systems                                                          |  | Belgium                      
|Desso DLW Textil GmgH                                                             |  | GermanyDesso Waalwijk B.V.   
|Tapijtfabriek H. Desseaux N.V.                                                    |  | Netherlands                  



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Exhibit No. 21



Subsidiaries of Armstrong Holdings, Inc.

as of December 31, 2004



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).