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**Exhibit      21**

|                                                                |                                                                               |
|---------------------------------------------------------------------|------------------------------------------------------------------------------------|
| **SUBSIDIARIES**                                                    | **JURISDICTION                OF INCORPORATION****OR                ORGANIZATION** |
|                                                                |                                                                               |
| Celadon                E-Commerce, Inc.                             | DE                                                                                 |
|                                                                |                                                                               |
| Celadon                Mexicana, S.A. de C.V.                       | Mexico                                                                             |
|                                                                |                                                                               |
| Celadon                Trucking Service, Inc.                       | NJ                                                                                 |
|                                                                |                                                                               |
| Celadon                Logistics Services, Inc.                     | DE                                                                                 |
|                                                                |                                                                               |
| Celadon                Trucking Services of Indiana, Inc.           | IN                                                                                 |
|                                                                |                                                                               |
| Celadon                Canada, Inc.                                 | Ontario,                Canada                                                     |
|                                                                |                                                                               |
|  Quality                Equipment Leasing, Inc.                | DE                                                                                 |
|                                                                |                                                                               |
| Celadon                International Corp.                          | DE                                                                                 |
|                                                                |                                                                               |
| Servicios                de Transportacion Jaguar, S.A de C.V.      | Mexico                                                                             |
|                                                                |                                                                               |
| TruckersB2B,                Inc.                                    | DE                                                                                 |
|                                                                |                                                                               |
| Truckers                Insurance and Health Benefit Solutions, LLC | AZ                                                                                 |
|                                                                |                                                                               |
| Zipp                Realty LLC                                      | IN                                                                                 |

Back      to Form 10-K