Exhibit (21)

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|Subsidiaries of Owens Corning (12/31/2002)                   | 
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|CDC Corporation                                              | 
|Commercial Owens Corning Chile Limitada                      | 
|Crown Manufacturing Inc.                                     | 
|Engineered Pipe Systems, Inc.                                | 
|Engineered Yarns America, Inc.                               | 
|EPS Holding AS                                               | 
|Eric Company                                                 | 
|European Owens-Corning Fiberglas, S.A                        | 
|Exterior Systems, Inc.                                       | 
|Falcon Foam Corporation                                      | 
|Fibreboard Corporation                                       | 
|Flowtite Offshore Services Ltd.                              | 
|Goodman Ventures, Inc.                                       | 
|HOMExperts LLC                                               | 
|Integrex                                                     | 
|Integrex Professional Services LLC                           | 
|Integrex Supply Chain Solutions LLC                          | 
|Integrex Testing Systems LLC                                 | 
|Integrex Ventures LLC                                        | 
|IPM Inc.                                                     | 
|Jefferson Holdings, Inc.                                     | 
|LMP Impianti Srl                                             | 
|Norske EPS Botswana AS                                       | 
|OC (Belgium) Holdings, Inc.                                  | 
|OC Celfortec Inc.                                            | 
|O.C. Funding B.V                                             | 
|OCW Acquisition Corporation                                  | 
|Owens Corning (Anshan) Fiberglass Co., Ltd.                  | 
|Owens Corning Argentina Sociedad de Responsabilidad Limitada | 
|Owens Corning Australia Pty Limited                          | 
|Owens-Corning Britinvest Limited                             | 
|Owens Corning Building Materials Espana S.A                  | 
|Owens Corning Canada Inc.                                    | 
|Owens-Corning Capital Holdings I, Inc.                       | 
|Owens-Corning Capital Holdings II, Inc.                      | 
|Owens-Corning Capital L.L.C                                  | 
|Owens Corning Cayman (China) Holdings                        | 
|Owens-Corning Cayman Limited                                 | 
|Owens Corning (China) Investment Company, Ltd.               | 
|Owens Corning Commercial Insulation Systems, LLC             | 

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|Subsidiaries of Owens Corning (12/31/2002)       | 
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|Owens Corning Composites Italia S.r.l            | 
|Owens Corning Composites SPRL                    | 
|Owens Corning Espana SA                          | 
|Owens Corning Fiberglas A.S. Limitada            | 
|Owens-Corning Fiberglas Deutschland GmbH         | 
|Owens-Corning Fiberglas Espana, S.A              | 
|Owens-Corning Fiberglas France S.A               | 
|Owens-Corning Fiberglas (G.B.) Ltd.              | 
|Owens-Corning Fiberglas Norway A/S               | 
|Owens Corning Fiberglas S.A                      | 
|Owens-Corning Fiberglas Sweden Inc.              | 
|Owens-Corning Fiberglas Technology Inc.          | 
|Owens-Corning Fiberglas (U.K.) Pension Plan Ltd. | 
|Owens-Corning FSC, Inc.                          | 
|Owens-Corning Funding Corporation                | 
|Owens-Corning (Guangzhou) Fiberglas Co., Ltd.    | 
|Owens-Corning Holdings Limited                   | 
|Owens Corning HT, Inc.                           | 
|Owens-Corning (India) Limited                    | 
|Owens Corning Integrated Acoustic Systems, LLC   | 
|Owens Corning (Japan) Ltd.                       | 
|Owens Corning Korea                              | 
|Owens Corning Mexico, S.A. de C.V                | 
|Owens Corning NRO Inc.                           | 
|Owens Corning NRO II Inc.                        | 
|Owens-Corning Overseas Holdings, Inc.            | 
|Owens Corning (Nanjing) Foamular Board Co. Ltd.  | 
|Owens-Corning Real Estate Corporation            | 
|Owens Corning Remodeling Systems, LLC            | 
|Owens Corning (Shanghai) Composites Co. Ltd.     | 
|Owens Corning (Shanghai) Fiberglas Co., Ltd.     | 
|Owens Corning (Singapore) Pte Ltd.               | 
|Owens-Corning (Sweden) AB                        | 
|Owens-Corning Veil Netherlands B.V               | 
|Owens-Corning Veil U.K. Ltd.                     | 
|Owens Corning VF Holdings, Inc.                  | 
|Palmetto Products, Inc.                          | 
|Quest Industries, LLC                            | 
|Scanglas Ltd.                                    | 
|Soltech, Inc.                                    | 
|Trumbull Asphalt Co. of Delaware                 | 
|Vytec Corporation                                | 
|Wall Technology, Inc.                            | 
|Willcorp, Inc.                                   | 
|Wrexham A.R. Glass Ltd.                          |