EXHIBIT 21

Wellman, Inc.

Subsidiaries as of March 28, 2001

|Company Name                                            | Jurisdiction of Incorporation
|------------------------------------------------------- | -----------------------------
|                                                        |                              
|ALG, Inc.                                               | Delaware                     
|Carpet Recycling of Georgia, Inc.                       | Georgia                      
|CJC, Ltd.                                               | Bermuda                      
|CKB, Co.                                                | Bermuda                      
|CWB, Ltd.                                               | Bermuda                      
|DRS Holdings NV
FIISB, Inc.                             | Netherlands Antilles
Delaware
|Fiber Industries, Inc.                                  | Delaware                     
|Fibres Finance BV                                       | Netherlands                  
|JCT, Ltd.
JRH Collections, Inc.                         | Bermuda
Delaware             
|Josdav, Inc.                                            | Delaware                     
|KRP, Ltd.                                               | Bermuda                      
|Materials Recovery of California, Inc.
MED Resins, Inc. | Massachusetts
Delaware       
|Middlewich Limited                                      | Ireland                      
|MJR Recycling BV                                        | Netherlands                  
|MRF, Inc.                                               | Delaware                     
|Perma Clear East, Inc.                                  | Delaware                     
|Prince, Inc.                                            | Delaware                     
|Resins Finance BV                                       | Netherlands                  
|RGB, Co.                                                | Bermuda                      
|Shobara Limited                                         | Ireland                      
|TMD, Co.                                                | Bermuda                      
|Warehouse Associates, Inc.                              | South Carolina               
|Wellman BV                                              | Netherlands                  
|Wellman Exports V.I., Inc.                              | US Virgin Islands            
|Wellman Fibres Ltd.                                     | United Kingdom               
|Wellman Finance CV                                      | Netherlands                  
|Wellman France Recyclage Sarl                           | France                       
|Wellman International Handelsgesellschaft GmbH          | Germany                      
|Wellman International Investments                       | Ireland                      
|Wellman International Limited                           | Ireland                      
|Wellman International Trading                           | Ireland                      
|Wellman of Mississippi, Inc.                            | Delaware                     
|Wellman PAC                                             | New Jersey                   
|Wellman PET Resins Europe BV                            | Netherlands                  
|Wellman Resins LLC
Wellman Receivables Company LLC      | Delaware
Delaware            
|Wellman Scholarship Foundation, Inc.                    | South Carolina               
|Wellman UK Holdings Ltd.                                | United Kingdom               
|Wellman Voluntary Employees Benefit Association         | South Carolina