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THE LUBRIZOL CORPORATION AND ITS SUBSIDIARIES
 AS OF DECEMBER 31, 2006
 COUNTRY OR STATE OFNAME
    
    INCORPORATIONLubrizol Enterprises, Inc.
    
    USA -- DelawareLubrizol Holding Inc.
    
    USA -- DelawareLubrizol Overseas Trading Corporation
    
    USA -- DelawareLZ Holding Corporation
    
    USA -- DelawareMPP Pipeline Corporation
    
    USA -- DelawareNoveon China, Inc.
    
    USA -- DelawareNoveon FCC, Inc.
    
    USA -- DelawareNoveon Hilton Davis, Inc.
    
    USA -- DelawareNoveon Holding Corporation
    
    USA -- DelawareNoveon, Inc.
    
    USA -- DelawareNoveon International, Inc.
    
    USA -- DelawareNoveon Textile Chemicals, Inc.
    
    USA -- DelawarePerformance Materials I Inc.
    
    USA -- DelawareLubrizol Performance Systems Inc.
    
    USA -- GeorgiaCPI Engineering Services, Inc.
    
    USA -- MichiganGateway Additive Company
    
    USA -- NevadaLubrizol Inter-Americas Corporation
    
    USA -- NevadaLubrizol International Management Corporation
    
    USA -- Nevada1500 West Elizabeth Corporation
    
    USA -- New JerseyLubricant Investments, Inc.
    
    USA -- OhioLubrizol Foam Control Additives, Inc.
    
    USA -- South CarolinaNoveon Kalama, Inc.
    
    USA -- WashingtonLubrizol Gesellschaft m.b.H.
    
    AustriaLubrizol DRC Belgium NV/SA
    
    BelgiumNoveon Europe BVBA
    
    BelgiumNoveon Europe Coordination Center BVBA
    
    BelgiumNoveon Realty Europe BVBA
    
    BelgiumLubrizol do Brasil Aditivos Ltda.
    
    BrazilLubrizol Canada Limited
    
    CanadaNoveon Canada, Inc.
    
    CanadaNoveon Chemicals Canada Co.
    
    CanadaLubrizol International, Inc.
    
    Cayman IslandsLanzhou Lubrizol Lanlian Additive Co. Ltd.
    
    Peoples Republic of ChinaNoveon (Shanghai) Co., Ltd.
    
    Peoples Republic of ChinaNoveon (Shanghai) Specialty Polymers Co., Ltd.
    
    Peoples Republic of ChinaNoveon Specialty Chemicals (Shanghai) Limited
    
    Peoples Republic of ChinaShanghai Lubrizol International Trading Co., Ltd.
    
    Peoples Republic of ChinaSino-U.S. Youli Piping Co., Ltd.
    
    Peoples Republic of ChinaGemoplast SA
    
    France
 1




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COUNTRY OR STATE OFNAME
    
    INCORPORATIONLubrizol France SAS
    
    FranceLubrizol Holdings France SAS
    
    FranceNoveon France SA
    
    FranceFreedom Chemical Diamalt Beteiligungs GmbH
    
    GermanyLubrizol Deutschland GmbH
    
    GermanyLubrizol Overseas Trading Corporation & Co. KG
    
    GermanyNoveon Deutschland GmbH
    
    GermanyNoveon Diamalt GmbH & Co. KG
    
    GermanyNoveon Holdings Deutschland GmbH
    
    GermanyNoveon Pharma GmbH & Co. KG
    
    GermanyNoveon Verwaltungs GmbH
    
    GermanyLubrizol (Gibraltar) Limited
    
    GibraltarLubrizol (Gibraltar) Minority Limited
    
    GibraltarLubrizol (Gibraltar) Two Limited
    
    GibraltarLubrizol Shanghai Investments I Limited
    
    Hong KongLubrizol Shanghai Investments II Limited
    
    Hong KongLubrizol Shanghai Investments III Limited
    
    Hong KongNoveon Asia Pacific Limited
    
    Hong KongNoveon Hong Kong Limited
    
    Hong KongIndiamalt Private Limited
    
    IndiaLubrizol India Private Limited
    
    IndiaLubrizol Italiana S.p.A.
    
    ItalyNoveon Italia S.r.l.
    
    ItalyLubrizol Japan Limited
    
    JapanNoveon Korea, Inc.
    
    KoreaLubrizol (Gibraltar) Limited Luxembourg SCS
    
    LuxembourgLubrizol Luxembourg S.à.r.l.
    
    LuxembourgNoveon Malaysia Sdn. Bhd.
    
    MalaysiaNoveon Mauritius Holdings Limited
    
    MauritiusLubrizol de Mexico Comercial, S. de R.L. de C.V.
    
    MexicoLubrizol Servicios Tecnicos, S. de R.L. de C.V.
    
    MexicoNoveon de Mexico, S.A. de C.V.
    
    MexicoOperadora
TIASA, S.A. de C.V.
    
    MexicoTerminal Industrial Apodaca, S. A. de C.V.
    
    MexicoNoveon Holland B.V.
    
    The NetherlandsNoveon Netherlands B.V.
    
    The NetherlandsNoveon Resin B.V.
    
    The NetherlandsNoveon Sales Holland B.V.
    
    The NetherlandsLubrizol Transarabian Company Ltd.
    
    Saudi ArabiaLubrizol Southeast Asia (Pte.) Ltd.
    
    SingaporeLubrizol South Africa (Pty) Limited
    
    South AfricaNoveon SA (Proprietary) Ltd.
    
    South AfricaLubrizol Espanola, S.A.
    
    SpainNoveon Holdings Spain, S.L.
    
    Spain
 2




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COUNTRY OR STATE OFNAME
    
    INCORPORATIONNoveon Manufacturing Spain, S.L.
    
    SpainNoveon Sales Spain, S.L.
    
    SpainLubrizol Sweden AB
    
    SwedenLubrizol A.G.
    
    SwitzerlandSNP-Noveon Holding Limited
    
    ThailandSpecialty Natural Products Co., Ltd.
    
    ThailandLubrizol Adibis Holdings (UK) Limited
    
    United KingdomLubrizol Adibis (UK) Limited
    
    United KingdomLubrizol Limited
    
    United KingdomLubrizol Performance Systems Limited
    
    United KingdomNoveon Holdings UK Limited
    
    United KingdomNoveon Manufacturing UK Limited
    
    United KingdomNoveon UK Limited
    
    United KingdomLubrizol de Venezuela, C.A.
    
    Venezuela
 3