Exhibit (99)



|                                                             |  |                                                          
|------------------------------------------------------------ |  | ---------------------------------------------------------
|Subsidiaries of Owens Corning (09/30/2004)                   |  | State or OtherJurisdictionUnderthe Laws ofWhich Organized
|CDC Corporation                                              |  | Wisconsin                                                
|Comercializadora Owens Corning, S.A. de C.V.                 |  | Mexico                                                   
|Crown Manufacturing Inc.                                     |  | Canada                                                   
|Engineered Pipe Systems, Inc.                                |  | Delaware                                                 
|Engineered Yarns America, Inc.                               |  | Massachusetts                                            
|EPS Holdings AS                                              |  | Norway                                                   
|Eric Company                                                 |  | Delaware                                                 
|European Owens-Corning Fiberglas, S.A.                       |  | Belgium                                                  
|Exterior Systems, Inc.                                       |  | Delaware                                                 
|Falcon Foam Corporation                                      |  | Delaware                                                 
|Fibreboard Corporation                                       |  | Delaware                                                 
|Flowtite Offshore Services Ltd.                              |  | Cyprus                                                   
|Goodman Ventures, Inc.                                       |  | Delaware                                                 
|HOMExperts LLC                                               |  | Delaware                                                 
|Integrex                                                     |  | Delaware                                                 
|Integrex Professional Services LLC                           |  | Delaware                                                 
|Integrex Supply Chain Solutions LLC                          |  | Delaware                                                 
|Integrex Testing Systems LLC                                 |  | Delaware                                                 
|Integrex Ventures LLC                                        |  | Delaware                                                 
|IP Owens Corning Ltd.                                        |  | Switzerland                                              
|IPM Inc.                                                     |  | Delaware                                                 
|Jefferson Holdings, Inc.                                     |  | Delaware                                                 
|LMP Impianti Srl                                             |  | Italy                                                    
|Norske EPS Botswana AS                                       |  | Norway                                                   
|OC (Belgium) Holdings, Inc.                                  |  | Delaware                                                 
|OC Celfortec Inc.                                            |  | Canada                                                   
|O.C. Funding B.V.                                            |  | The Netherlands                                          
|OCF Mexico S.A. de C.V.                                      |  | Mexico                                                   
|OCW Acquisition Corporation                                  |  | Delaware                                                 
|Owens Corning (Anshan) Fiberglass Co., Ltd.                  |  | China                                                    
|Owens Corning Argentina Sociedad de Responsabilidad Limitada |  | Argentina                                                
|Owens Corning Australia Pty Limited                          |  | Australia                                                
|Owens Corning Automotive (UK) Ltd.                           |  | United Kingdom                                           
|Owens-Corning Britinvest Limited                             |  | United Kingdom                                           
|Owens Corning Building Materials Espana S.A.                 |  | Spain                                                    
|Owens Corning Canada Inc.                                    |  | Canada                                                   
|Owens-Corning Capital Holdings I, Inc.                       |  | Delaware                                                 
|Owens-Corning Capital Holdings II, Inc.                      |  | Delaware                                                 
|Owens-Corning Capital L.L.C.                                 |  | Delaware                                                 
|Owens Corning Cayman (China) Holdings                        |  | Cayman Islands                                           
|Owens-Corning Cayman Limited                                 |  | Cayman Islands                                           
|Owens Corning (China) Investment Company, Ltd.               |  | China                                                    
|Owens Corning Commercial Insulation Systems, LLC             |  | Delaware                                                 
|Owens Corning Composites Italia S.r.l.                       |  | Italy                                                    



---



|                                                         |  |                                                           
|-------------------------------------------------------- |  | ----------------------------------------------------------
|Subsidiaries of Owens Corning (09/30/2004) (continued)   |  | State or OtherJurisdictionUnder the Laws ofWhich Organized
|Owens Corning Composites SPRL                            |  | Belgium                                                   
|Owens Corning Enterprise (India) Pvt. Ltd.               |  | India                                                     
|Owens Corning Espana SA                                  |  | Spain                                                     
|Owens Corning Fiberglas A.S. Limitada                    |  | Brazil                                                    
|Owens-Corning Fiberglas Deutschland GmbH                 |  | Germany                                                   
|Owens-Corning Fiberglas Espana, S.A.                     |  | Spain                                                     
|Owens-Corning Fiberglas France S.A.                      |  | France                                                    
|Owens-Corning Fiberglas (G.B.) Ltd.                      |  | United Kingdom                                            
|Owens-Corning Fiberglas Norway A/S                       |  | Norway                                                    
|Owens Corning Fiberglas S.A.                             |  | Uruguay                                                   
|Owens-Corning Fiberglas Sweden Inc.                      |  | Delaware                                                  
|Owens-Corning Fiberglas Technology Inc.                  |  | Illinois                                                  
|Owens-Corning Fiberglas (U.K.) Pension Plan Ltd.         |  | United Kingdom                                            
|Owens-Corning FSC, Inc.                                  |  | Barbados                                                  
|Owens-Corning Funding Corporation                        |  | Delaware                                                  
|Owens-Corning (Guangzhou) Fiberglas Co., Ltd.            |  | China                                                     
|Owens-Corning Holdings Limited                           |  | Cayman Islands                                            
|Owens Corning HT, Inc.                                   |  | Delaware                                                  
|Owens-Corning (India) Limited                            |  | India                                                     
|Owens Corning Integrated Acoustic Systems, LLC           |  | Delaware                                                  
|Owens Corning (Japan) Ltd.                               |  | Japan                                                     
|Owens Corning (Jiangyin) Building Materials Co., Ltd.    |  | China                                                     
|Owens Corning Korea                                      |  | Korea                                                     
|Owens Corning Mexico, S.A. de C.V.                       |  | Mexico                                                    
|Owens Corning NRO Inc.                                   |  | Canada                                                    
|Owens Corning NRO II Inc.                                |  | Canada                                                    
|Owens-Corning Overseas Holdings, Inc.                    |  | Delaware                                                  
|Owens Corning (Nanjing) Foamular Board Co. Ltd.          |  | China                                                     
|Owens-Corning Real Estate Corporation                    |  | Ohio                                                      
|Owens Corning Remodeling Systems, LLC                    |  | Delaware                                                  
|Owens Corning Sales Company                              |  | Mexico                                                    
|Owens Corning (Shanghai) Composites Co. Ltd.             |  | China                                                     
|Owens Corning (Shanghai) Fiberglas Co., Ltd.             |  | China                                                     
|Owens Corning (Shanghai) International Trading Co., Inc. |  | China                                                     
|Owens Corning (Singapore) Pte Ltd.                       |  | Singapore                                                 
|Owens-Corning (Sweden) AB                                |  | Sweden                                                    
|Owens Corning (Tianjin) Building Materials Co., Ltd.     |  | China                                                     
|Owens Corning Trading (Korea) Co., Ltd.                  |  | Korea                                                     
|Owens-Corning Veil Netherlands B.V.                      |  | The Netherlands                                           
|Owens-Corning Veil U.K. Ltd.                             |  | United Kingdom                                            
|Owens Corning VF Holdings, Inc.                          |  | Canada                                                    
|Palmetto Products, Inc.                                  |  | Delaware                                                  
|Quest Industries, LLC                                    |  | Delaware                                                  
|Soltech, Inc.                                            |  | Kentucky                                                  
|Tecnologia Owens Corning Ltd.                            |  | Switzerland                                               
|Trumbull Asphalt Co. of Delaware                         |  | Delaware                                                  
|Vytec Corporation                                        |  | Ontario                                                   
|Willcorp, Inc.                                           |  | Delaware                                                  
|Wrexham A.R. Glass Ltd.                                  |  | United Kingdom