EXHIBIT 21.1



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|----------------------------------------------------------- |  | --------------
|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      
|                                                            | 
|Continental Real Estate Development, Inc.                   |  | Illinois      
|                                                            | 
|Interstate Steel Supply Co. of Maryland, Inc.               |  | Maryland      
|                                                            | 
|Intsel GP, Inc.                                             |  | Delaware      
|                                                            | 
|Intsel LP, Inc.                                             |  | Delaware      
|                                                            | 
|i-Solutions Direct, Inc.                                    |  | Delaware      
|                                                            | 
|J. Rubin & Co.                                              |  | Illinois      
|                                                            | 
|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 Plate Processing LLC                             |  | 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   
|                                                            | 
|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      
|                                                            | 
|Ohio River Metal Services, Inc.                             |  | Kentucky      
|                                                            | 
|Queensboro, L.L.C.                                          |  | North Carolina
|                                                            | 
|Wilkof-Morris Steel Corporation                             |  | Ohio