Exhibit (99)



|                                                             |  |                                                           
|------------------------------------------------------------ |  | ----------------------------------------------------------
|Subsidiaries of Owens Corning (09/30/2005)                   |  | State or OtherJurisdictionUnder the Laws ofWhich Organized
|1-800-BASEMENT, LLC                                          |  | Ohio                                                      
|CDC Corporation                                              |  | Wisconsin                                                 
|Comercializadora Owens Corning, S.A. de C.V.                 |  | Mexico                                                    
|Crown Manufacturing Inc.                                     |  | Ontario                                                   
|Engineered Pipe Systems, Inc.                                |  | Delaware                                                  
|Engineered Yarns America, Inc.                               |  | Massachusetts                                             
|EPS Holding 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 BOT 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 BM (Korea), Ltd.                               |  | Korea                                                     
|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                                                     
|Owens Corning Composites SPRL                                |  | Belgium                                                   
|Owens Corning Enterprise (India) Pvt. Ltd.                   |  | India                                                     
|Owens Corning Espana SA                                      |  | Spain                                                     



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|                                                       |  |                                                           
|------------------------------------------------------ |  | ----------------------------------------------------------
|Subsidiaries of Owens Corning (9/30/2005) (continued)  |  | State or OtherJurisdictionUnder the Laws ofWhich Organized
|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, S.A. de C.V.              |  | Mexico                                                    
|Owens Corning (Shanghai) Composites Co. Ltd.           |  | China                                                     
|Owens-Corning (Shanghai) Fiberglas Co., Ltd.           |  | China                                                     
|Owens Corning (Shanghai) International Trade Co., Ltd. |  | 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