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Exhibit 21
 SUBSIDIARIES OF TEMPLE-INLAND INC.
  Jurisdiction ofSubsidiary Name
    
    IncorporationTemple-Inland Container Holding Company
    
    DelawareInland Investments L.L.C.
    
    DelawareTemple-Inland Resource Company
    
    NevadaTemple-Inland Funding Corporation
    
    NevadaTIN Inc.
    
    DelawareAngelina Free Press, Inc., The
    
    TexasDel-Tin Fiber L.L.C. (50%)
    
    DelawareGaylord Central National, Inc.Gaylord Chemical Corporation
    
    DelawareGaylord Container de Mexico, S.A. de C.V.
    
    MexicoGaylord-USF Gasification 2020, LLC (50%)
    
    ArkansasEl Morro Corrugated Box Corporation
    
    DelawareEl Morro Corrugated Box Corporation
    
    Puerto RicoGeorgia Kraft Company
    
    DelawareSabine River & Northern Railroad Company
    
    TexasHarima M.I.D, Inc. (25%)
    
    JapanInBoxed.com Inc.
    
    DelawareInland International Holding Company
    
    DelawareCLS, S.A. de C.V.
    
    MexicoCrockett Baja, S.A. de C.V.
    
    MexicoInland Corrugados de Mexico, S.A. de C.V.
    
    MexicoGrupo Inland, S.A. de C.V.
    
    MexicoInland Corrugados de Monterrey, S.A. de C.V.
    
    MexicoIM Servicios, S.A. de C.V.
    
    MexicoInland Paper Company, Inc.
    
    IndianaPremier Boxboard L.L.C. (50%)
    
    DelawareSabine Investment Company of Texas, Inc.
    
    TexasSchiffenhaus California, LLC (25%)
    
    DelawareScotch Investment Company
    
    TexasTemplar Essex Inc
    
    DelawareTemple Associates, Inc.
    
    TexasTemple Gypsum Company
    
    NevadaStandard Gypsum L.P.
    
    DelawareTemple-Inland Forest Products International Inc.
    
    Delaware507789 N.B. Ltd.
    
    New BrunswickPlantaciones Forestales del Sureste, S.A. de C.V
    
    MexicoTemple-Inland Premier Holding Company
    
    DelawareTemple-Inland Real Estate and Land Corporation
    
    DelawareTemple Land and Real Estate L.P.
    
    DelawareTemple-Inland Real Estate Group LLC
    
    DelawareLumbermens Investment Corporation
    
    DelawareCCRHD Limited Partnership (75%)
    
    Delaware




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Exhibit 21
 SUBSIDIARIES OF TEMPLE-INLAND INC.
  CL Realty, L.L.C. (50%)
    
    DelawareLIC Ventures Inc.
    
    DelawareSabine Investment Company
    
    DelawareDouble Horn Water Supply Corporation, Inc.
    
    TexasSabine Real Estate Company
    
    DelawareTemple-Inland Life Inc.
    
    NevadaTemple-Inland Insurance Corporation
    
    DelawareTop of Westgate, Inc.
    
    TexasCCA Hospitality, Inc.
    
    TexasTemple-Inland Realty Inc.
    
    DelawareTemco Associates, LLC (50%)
    
    GeorgiaTemple-Inland Land and Timber LLC
    
    DelawareTemple-Inland Trading Company
    
    DelawareTexas South-Eastern Railroad Company
    
    TexasTemple-Inland Financial Services Inc.
    
    DelawareGuaranty Holdings Inc. I
    
    DelawareGuaranty Bank
    
    FederalGuaranty Business Credit Corporation
    
    DelawareAmerican Finance Group, Inc.
    
    DelawareGuaranty California Insurance Services Inc.
    
    CaliforniaGuaranty Insurance Services, Inc.
    
    TexasJ.E.C. Insurance Services, Inc.
    
    CaliforniaPremium Acceptance Corporation
    
    TexasGuaranty Plus Holding Company
    
    NevadaGuaranty Plus Properties Inc.  I
    
    DelawareGuaranty Residential Lending, Inc.
    
    NevadaRWHC, Inc.
    
    NevadaGuaranty Preferred Capital Corporation
    
    NevadaGuaranty Preferred Capital Corporation II
    
    NevadaTMF Holding Inc.
    
    DelawareLIC Investments Inc.
    
    DelawareIBHC Inc.
    
    DelawareSunbelt Insurance Company
    
    TexasStanford Realty Advisors, Inc.
    
    DelawareTemple-Inland Capital Inc.
    
    Delaware