EXHIBIT 21.1

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      
|Interstate Steel Supply Co. of Maryland, Inc.               |  | Maryland      
|Intsel GP, Inc.                                             |  | Delaware      
|Intsel LP, Inc.                                             |  | Delaware      
|i-Solutions Direct, Inc.                                    |  | Delaware      
|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      
|Queensboro, L.L.C.                                          |  | North Carolina
|Wilkof-Morris Steel Corporation                             |  | Ohio