Exhibit 21



SUBSIDIARIES OF SOLO CUP COMPANY



The following is a list of subsidiaries of Solo Cup Company (a Delaware corporation).



|                                             |  |                                  
|-------------------------------------------- |  | ---------------------------------
|Name or Organization                         |  | State or Country of Incorporation
|Solo Cup Company                             |  | Illinois                         
|S Credit Corporation                         |  | Illinois                         
|Solo Texas LLC                               |  | Texas                            
|P.R. Solo Cup, Inc.                          |  | Illinois                         
|Solo Management Company                      |  | Illinois                         
|Yugen Kaisha Solo Cup Asia Pacific           |  | Japan                            
|Sanyo Pax Operations Co., Ltd                |  | Japan                            
|Solo Cup Japan Co., Ltd                      |  | Japan                            
|Solo Container de Panama, S.A.               |  | Panama                           
|SC Management de Mexico, S. de R. L. de C.V. |  | Mexico                           
|Solo Cup de Mexico, S. de R.L. de C.V. (2)   |  | Mexico                           
|Solo Cup (Australia) Pty Ltd                 |  | Australia                        
|Solo Cup UK Limited                          |  | England and Wales                
|Insulpak Holdings Limited                    |  | England and Wales                
|Solo Cup Europe Limited                      |  | England and Wales                
|SF Holdings Group, Inc.                      |  | Delaware                         
|Sweetheart Cup Company Inc.                  |  | Delaware                         
|Lily-Canada Holding Corporation              |  | Delaware                         
|Solo Canada Inc. (1)                         |  | Canada                           
|Global Cup, S.A. de C.V. (2)                 |  | Mexico                           
|Servicios Tanairi, S.A. de C.V. (3)          |  | Mexico                           
|Emerald Lady, Inc.                           |  | Delaware                         
|Cupcorp, Inc.                                |  | Delaware                         
|Newcup, LLC                                  |  | Delaware                         
|CEGI (Hong Kong) Limited                     |  | Hong Kong                        

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|(1) | Effective November 26, 2004, Lily Cups Inc. changed its name to Solo Canada Inc. On February 7, 2005, Solo Canada Inc. changed its name to Solo Cup Canada Inc.
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|(2) | Effective January 1, 2005, Solo Cup de Mexico, S. de R.L. de C.V. merged into Global Cup, S.A. de C.V. and the combined entity became Solo Cup Mexico, S.A. de C.V.
|--- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------

|(3) | Effective February 9, 2005, Servicios Tanairi, S.A. de C.V. changed its name to Global Cup, S.A. de C.V.
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