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Exhibit 21
 TEMPLE-INLAND INC.  SUBSIDIARIES
  Jurisdiction ofSubsidiary Name
    
    IncorporationTemple-Inland Container Holding Company
    
    DelawareInland Investments L.L.C.
    
    DelawareTemple-Inland Resource Company
    
    NevadaTemple-Inland Funding Corporation
    
    NevadaTIN Inc.
    
    DelawareDel-Tin Fiber L.L.C. (50%)
    
    DelawareGaylord 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 RicoForestar Real Estate Group LLC
    
    DelawareForestar (USA) Real Estate Group Inc.
    
    DelawareCL Realty, L.L.C. (50%)
    
    DelawareFirstLand Investment Corporation
    
    TexasLIC Ventures Inc.
    
    DelawarePreserve at Mustang Island LLC, The
    
    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%)
    
    GeorgiaForestar (GA) Real Estate Group LLC
    
    DelawareForestar Land LLC
    
    DelawareSabine River & Northern Railroad Company
    
    TexasHarima M.I.D, Inc. (25%)
    
    JapanInland 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.
    
    IndianaMidwest Sheets Company, LLC
    
    DelawarePremier Boxboard L.L.C. (50%)
    
    DelawareSabine Investment Company of Texas, Inc.
    
    TexasSchiffenhaus California, LLC (25%)
    
    DelawareScotch Investment Company
    
    TexasTemplar Essex Inc
    
    DelawareTemple Associates, Inc.
    
    Texas




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TEMPLE-INLAND INC.  SUBSIDIARIES
  Jurisdiction ofSubsidiary Name
    
    IncorporationTemple-Inland Forest Products International Inc.
    
    Delaware507789 N.B. Ltd.
    
    New BrunswickTINNCORP SA
    
    UruguayTexas South-Eastern Railroad Company
    
    TexasTemple-Inland Financial Services Inc.
    
    DelawareGuaranty Holdings Inc. I
    
    DelawareGuaranty Bank
    
    FederalGuaranty Business Credit Corporation
    
    DelawareAmerican Finance Group, Inc.
    
    DelawareGuaranty Insurance Services, Inc.
    
    TexasGuaranty California Insurance Services Inc.
    
    CaliforniaPremium Acceptance Corporation
    
    TexasWalter Mortensen Insurance
    
    CaliforniaGuaranty 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.
    
    DelawareSunbelt Insurance Company
    
    TexasStanford Realty Advisors, Inc.
    
    DelawareTemple-Inland Capital Inc.
    
    Delaware