Exhibit 21

Subsidiaries of the Registrant (as of February 28, 2009)



|                                                                                |  |                                       
|------------------------------------------------------------------------------- |  | --------------------------------------
|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 Laminates and Composites GmbH & Co.) |  | Germany                               
|                                                                                | 
|MSC/TEKNO Laminates and Composites LTDA                                         |  | Brazil                                
|                                                                                | 
|Material Sciences Japan Corporation                                             |  | Japan                                 
|                                                                                | 
|Material Sciences (Shanghai) Trading Co., Ltd.                                  |  | China                                 



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