Exhibit (99)



|                                                             |  |                                                              
|------------------------------------------------------------ |  | -------------------------------------------------------------
|Subsidiaries of Owens Corning (03/31/2004)                   |  | State or Other Jurisdiction
Under the Laws of Which Organized
|CDC Corporation                                              |  | Wisconsin                                                    
|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                                                     
|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                                              
|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                                                        
|Owens Corning Composites SPRL                                |  | Belgium                                                      
|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                                                        





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|                                                         |  |                                                              
|-------------------------------------------------------- |  | -------------------------------------------------------------
|Subsidiaries of Owens Corning (03/31/2004) (continued)   |  | State or Other Jurisdiction
Under the Laws of Which Organized
|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 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 (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 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                                                     
|Trumbull Asphalt Co. of Delaware                         |  | Delaware                                                     
|Vytec Corporation                                        |  | Ontario                                                      
|Wall Technology, Inc.                                    |  | Colorado                                                     
|Willcorp, Inc.                                           |  | Delaware                                                     
|Wrexham A.R. Glass Ltd.                                  |  | United Kingdom