Exhibit 21

Subsidiaries of the Registrant (as of 02/29/2008)



|                                                                               |  |                                       
|------------------------------------------------------------------------------ |  | --------------------------------------
|Name of Subsidiary                                                             |  | State or Jurisdiction of Incorporation
|Material Sciences Corporation, Engineered Materials and Solutions Group, Inc.  |  | Illinois                              
|                                                                               | 
|MSC Holland Holding Company                                                    |  | Delaware                              
|                                                                               | 
|MSC Pre Finish Metals (EGV) Inc.                                               |  | Delaware                              
|                                                                               | 
|MSC Pre Finish Metals (MV) Inc.                                                |  | Delaware                              
|                                                                               | 
|MSC Pre Finish Metals (MT) Inc.                                                |  | Delaware                              
|                                                                               | 
|MSC Walbridge Coatings Inc.                                                    |  | Delaware                              
|                                                                               | 
|MSC San Diego Holding Company Inc.                                             |  | California                            
|                                                                               | 
|MSC Laminates and Composites Inc.                                              |  | Delaware                              
|                                                                               | 
|MSC Laminates and Composites (EGV) Inc.                                        |  | Delaware                              
|                                                                               | 
|MSC Richmond Holding Company Inc.                                              |  | Delaware                              
|                                                                               | 
|MSC Pre Finish Metals (PP) Inc.                                                |  | Delaware                              
|                                                                               | 
|Material Sciences Service Corporation                                          |  | Delaware                              
|                                                                               | 
|MSC Europe GmbH (formerly known as MSC/GAC Laminatesand Composites GmbH & Co.) |  | Germany                               
|                                                                               | 
|MSC/TEKNO Laminates and Composites LTDA                                        |  | Brazil                                
|                                                                               | 
|Material Sciences Japan Corporation                                            |  | Japan                                 



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