Exhibit (99)



|                                                             |  |                                                          
|------------------------------------------------------------ |  | ---------------------------------------------------------
|Subsidiaries of Owens Corning (09/30/2006)                   |  | State or OtherJurisdictionUnder theLaws of
WhichOrganized
|CDC Corporation                                              |  | Wisconsin                                                
|Comercializadora Owens Corning, S.A. de C.V.                 |  | Mexico                                                   
|Crown Manufacturing Inc.                                     |  | Ontario                                                  
|Dutch OC Cooperatief Invest U.A.                             |  | The Netherlands                                          
|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                                                    
|Modalis S.A.                                                 |  | France                                                   
|Modulo S.A.                                                  |  | France                                                   
|Modulo USA LLC                                               |  | Delaware                                                 
|Norandex Distribution                                        |  | Delaware                                                 
|NORSKE EPS BOT AS                                            |  | Norway                                                   
|OC (Belgium) Holdings, Inc.                                  |  | Delaware                                                 
|OC Celfortec Inc.                                            |  | Canada                                                   
|OC NL Invest Cooperatief U.A.                                |  | The Netherlands                                          
|O.C. Funding B.V.                                            |  | The Netherlands                                          
|OCCV1 Inc.                                                   |  | Delaware                                                 
|OCCV2 Inc.                                                   |  | Delaware                                                 
|OCCV3 LLC                                                    |  | Delaware                                                 
|OCCV4 LLC                                                    |  | Delaware                                                 
|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 Basement Finishing Systems Canada Inc.         |  | Canada                                                   
|Owens Corning BM (Korea), Ltd.                               |  | Korea                                                    
|Owens-Corning Britinvest Limited                             |  | United Kingdom                                           



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|                                                     |  |                                                          
|---------------------------------------------------- |  | ---------------------------------------------------------
|Subsidiaries of Owens Corning (09/30/2006)           |  | State or OtherJurisdictionUnder theLaws of
WhichOrganized
|Owens Corning Building Materials Espana, S.A.        |  | Spain                                                    
|Owens Corning Buildings Materials Sustainability LLC |  | Delaware                                                 
|Owens Corning Canada Company                         |  | Nova Scotia                                              
|Owens Corning Canada GP Inc.                         |  | Canada                                                   
|Owens Corning Canada Holdings Company                |  | Nova Scotia                                              
|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 Composite Materials, LLC               |  | Delaware                                                 
|Owens Corning Composite Materials Canada Inc.        |  | Canada                                                   
|Owens Corning Composites SPRL                        |  | Belgium                                                  
|Owens Corning Construction Services, LLC             |  | Delaware                                                 
|Owens Corning Cultured Stone, LLC                    |  | Delaware                                                 
|Owens Corning Enterprise (India) Pvt. Ltd.           |  | India                                                    
|Owens Corning Espana SA                              |  | Spain                                                    
|Owens Corning Fabwel, LLC                            |  | Delaware                                                 
|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 Foam Insulation, LLC                   |  | Delaware                                                 
|Owens Corning Franchising, LLC                       |  | Delaware                                                 
|Owens Corning Franchising Canada GP Inc.             |  | Canada                                                   
|Owens-Corning FSC, Inc.                              |  | Barbados                                                 
|Owens-Corning Funding Corporation                    |  | Delaware                                                 
|Owens Corning (Guangzhou) Fiberglas Co., Ltd.        |  | China                                                    
|Owens Corning Holdings 1 CV                          |  | The Netherlands                                          
|Owens Corning Holdings 2 CV                          |  | The Netherlands                                          
|Owens Corning Holdings 3 CV                          |  | The Netherlands                                          
|Owens Corning Holdings 4 CV                          |  | The Netherlands                                          
|Owens-Corning Holdings Limited                       |  | Cayman Islands                                           
|Owens Corning HOMExperts, Inc.                       |  | Delaware                                                 
|Owens Corning HT, Inc.                               |  | Delaware                                                 
|Owens-Corning (India) Limited                        |  | India                                                    
|Owens Corning Insulating Systems, LLC                |  | Delaware                                                 
|Owens Corning Insulating Systems Canada Inc.         |  | Canada                                                   



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|                                                       |  |                                                          
|------------------------------------------------------ |  | ---------------------------------------------------------
|Subsidiaries of Owens Corning (09/30/2006)             |  | State or OtherJurisdictionUnder theLaws of
WhichOrganized
|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 Manufacturing Limited                    |  | Japan                                                    
|Owens Corning (Nanjing) Foamular Board Co. Ltd.        |  | China                                                    
|Owens-Corning Real Estate Corporation                  |  | Ohio                                                     
|Owens Corning Remodeling Systems Canada Inc.           |  | Canada                                                   
|Owens Corning Remodeling Systems, LLC                  |  | Delaware                                                 
|Owens Corning Roofing and Asphalt, LLC                 |  | Delaware                                                 
|Owens Corning Roofing and Asphalt Canada Inc.          |  | Canada                                                   
|Owens Corning Sales Company, S.A. de C.V.              |  | Mexico                                                   
|Owens Corning Science and Technology, LLC              |  | Delaware                                                 
|Owens Corning (Shanghai) Composites Co. Ltd.           |  | China                                                    
|Owens-Corning (Shanghai) Fiberglas Co., Ltd.           |  | China                                                    
|Owens Corning (Shanghai) International Trade Co., Ltd. |  | China                                                    
|Owens Corning (Shanghai) Trading Co., Ltd.             |  | China                                                    
|Owens Corning (Singapore) Pte Ltd.                     |  | Singapore                                                
|Owens Corning Sunrooms Franchising, LLC                |  | Delaware                                                 
|Owens Corning Support Limited                          |  | Japan                                                    
|Owens-Corning Sweden AB                                |  | Sweden                                                   
|Owens Corning (Tianjin) Building Materials Co., Ltd.   |  | China                                                    
|Owens Corning US Holdings, LLC                         |  | Delaware                                                 
|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                                                 
|Par Mur SRL                                            |  | Romania                                                  
|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