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<U><P ALIGN="CENTER">Wellman, Inc.</P>
<P ALIGN="CENTER">Subsidiaries as of December 31, 1999</P>
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<TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=662>
<TR><TD WIDTH="63%" VALIGN="TOP">
<U><P>Company Name</U></TD>
<TD WIDTH="37%" VALIGN="TOP">
<U><P>Jurisdiction of Incorporation</U></TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP"> </TD>
<TD WIDTH="37%" VALIGN="TOP"> </TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>ALG, Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Delaware</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Carpet Recycling of Georgia, Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Georgia</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>CJC, Ltd.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Bermuda</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>CWB, Ltd.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Bermuda</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>DRS Holdings NV</P>
<P>FIISB, Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Netherlands Antilles</P>
<P>Delaware</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Fiber Industries, Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Delaware</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Fibres Finance BV                    </TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Netherlands</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>JCT, Ltd.</P>
<P>JRH Collections, Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Bermuda</P>
<P>Delaware</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Josdav, Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Delaware</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>KRP, Ltd.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Bermuda</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Materials Recovery of California, Inc.</P>
<P>MED Resins, Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Massachusetts</P>
<P>Delaware</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Middlewich Limited</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Ireland</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>MRF, Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Delaware</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Pavebury, Ltd. d/b/a/ Wellman International Trading Ltd.           </TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Ireland</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Perma Clear East, Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Delaware</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Prince, Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Delaware</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Resins Finance BV</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Netherlands</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Shobara Limited</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Ireland</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Warehouse Associates, Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>South Carolina</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman BV</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Netherlands</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman Exports V.I., Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>US Virgin Islands</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman Fibres Ltd.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>United Kingdom</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman Finance CV</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Netherlands</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman France Recyclage Sarl</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>France</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman International Handelsgesellschaft mbH</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Germany</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman International Investments, Limited</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Ireland</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman International Limited</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Ireland</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman of Mississippi, Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Delaware</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman PAC</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>New Jersey</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman PET Resins Europe BV</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Netherlands</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman Polymers, Ltd.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>United Kingdom</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman Resins LLC</P>
<P>Wellman Receivables Company LLC</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>Delaware</P>
<P>Delaware</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman Scholarship Foundation, Inc.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>South Carolina</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman UK Holdings Ltd.</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>United Kingdom</TD>
</TR>
<TR><TD WIDTH="63%" VALIGN="TOP">
<P>Wellman Voluntary Employees Benefit Association</TD>
<TD WIDTH="37%" VALIGN="TOP">
<P>South Carolina</TD>
</TR>
</TABLE>

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