Exhibit 21.1

METALS USA HOLDINGS CORP.

SUBSIDIARIES



|                                       |  |             
|-------------------------------------- |  | ------------
|Entity Name                            |  | Juris of Org
|Flag Intermediate Holdings Corporation |  | Delaware    

FLAG INTERMEDIATE HOLDINGS CORPORATION

SUBSIDIARIES



|                 |  |             
|---------------- |  | ------------
|Entity Name      |  | Juris of Org
|Metals USA, Inc. |  | Delaware    

METALS USA, INC.

SUBSIDIARIES



|                                                            |  |             
|----------------------------------------------------------- |  | ------------
|Entity Name                                                 |  | Juris of Org
|Allmet GP, Inc.                                             |  | Delaware    
|Allmet LP, Inc.                                             |  | Delaware    
|Interstate Steel Supply Co. of Maryland, Inc.               |  | Maryland    
|Intsel GP, Inc.                                             |  | Delaware    
|Intsel LP, Inc.                                             |  | Delaware    
|i-Solutions Direct, Inc.                                    |  | Delaware    
|Jeffreys Real Estate Corporation                            |  | Delaware    
|Jeffreys Steel Holdings, L.L.C.                             |  | Alabama     
|Levinson Steel GP, Inc.                                     |  | Delaware    
|Levinson Steel LP, Inc.                                     |  | Delaware    
|Metals Receivable Corporation                               |  | Delaware    
|Metals USA Building Products, L.P.                          |  | Texas       
|Metals USA Building Products, Canada Inc.                   |  | Ontario     
|Metals USA International Holdings, Inc.                     |  | Delaware    
|Metals USA Carbon Flat Rolled, Inc.                         |  | Ohio        
|Metals USA Contract Manufacturing, Inc.                     |  | Delaware    
|Metals USA Finance Corp.                                    |  | Delaware    
|Metals USA Flat Rolled Central, Inc.                        |  | Missouri    
|Metals USA Management Co., L.P.                             |  | Delaware    
|Metals USA Plates and Shapes, Northeast, L.P.               |  | Delaware    
|Metals USA Plates and Shapes Southcentral, Inc.             |  | Oklahoma    
|Metals USA Plates and Shapes Southeast, Inc.                |  | Alabama     
|Metals USA Plates and Shapes Southwest, Limited Partnership |  | Connecticut 



---

|                                               |  |               
|---------------------------------------------- |  | --------------
|Entity Name                                    |  | Juris of Org  
|Metals USA Realty Company                      |  | Delaware      
|Metals USA Specialty Metals Northcentral, Inc. |  | Delaware      
|MUSA Newark, L.L.C.                            |  | Delaware      
|MUSA GP, Inc.                                  |  | Delaware      
|MUSA LP, Inc.                                  |  | Delaware      
|Queensboro, L.L.C.                             |  | North Carolina
|Wilkof-Morris                                  |  | Ohio          



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