EXHIBIT 21

SPARTECH CORPORATION

SUBSIDIARIES OF REGISTRANT





|Legal Entity                       | DBA                     | Incorporation        
|---------------------------------- | ----------------------- | ---------------------
|                                   |                         |                      
|Atlas Alchem Plastics, Inc.        | Spartech Plastics       | Delaware             
|                                   | Spartech Color          |                      
|                                   |                         |                      
|Franklin-Burlington Plastics, Inc. | Spartech Vy-Cal         | Delaware             
|                                   | Spartech Polycom        |                      
|                                   |                         |                      
|Alchem Plastics, Inc.              | Spartech Plastics       | Delaware             
|                                   |                         |                      
|Alchem Plastics Corporation        | Spartech Plastics       | Georgia              
|                                   |                         |                      
|Anjac-Doron Plastics, Inc.         | Spartech Profiles       | Delaware             
|                                   |                         |                      
|Spartech Polycom, Inc.             | Spartech Polycom        | Pennsylvania         
|                                   | Spartech Color          |                      
|                                   |                         |                      
|PH Chemicals, Inc.                 | Spartech Plastics       | Delaware             
|                                   |                         |                      
|Spartech Polycom, S.A.             | Spartech Polycom        | France               
|                                   |                         |                      
|Spartech Plastics, Inc.            | Spartech Plastics       | Delaware             
|                                   | Spartech Profiles       |                      
|                                   |                         |                      
|Spartech Industries, Inc.          | Spartech Industries     | Delaware             
|                                   |                         |                      
|                                   |                         |                      
|Spartech Canada, Inc.              | Spartech Industries     | New Brunswick, Canada
|                                   | Spartech Color          |                      
|                                   | Spartech Plastics       |                      
|                                   | Spartech Profiles       |                      
|                                   |                         |                      
|Alshin Tire Corporation            | Alshin Tire Corporation | California           
|                                   | Spartech Industries     |                      
|                                   |                         |                      
|Spartech Polycast                  | Spartech Polycast       | Delaware             
|                                   |                         |                      
|Spartech Townsend                  | Spartech Townsend       | Delaware             
|                                   |                         |                      
|Spartech Industries Florida, Inc.  | Spartech Marine         | Delaware