Exhibit No. 21

SUBSIDIARIES OF THE REGISTRANT

|Domestic Subsidiaries                 | Foreign Subsidiaries                         
|------------------------------------- | ---------------------------------------------
|Westvaco Development Corporation      | Rigesa, Ltda.                                
|Summerville, South Carolina           | Valinhos, Sao Paulo, Brazil                  
|                                      |                                              
|Westvaco Kentucky, L.P.               | Westvaco Asia, K.K.                          
|Wickliffe, Kentucky                   | Tokyo, Japan                                 
|                                      |                                              
|The Forest Technology Group, Inc.     | Westvaco Europe, S.A.                        
|Summerville, South Carolina           | Brussels, Belgium                            
|                                      |                                              
|Westvaco Virginia, Inc.               | Westvaco Canada, Ltd.                        
|Covington, Virginia                   | Toronto, Canada                              
|                                      |                                              
|Westvaco Texas, L.P.
Delaware         | Westvaco (Barbados) Foreign Sales Corporation
|                                      | Bridgtown, Barbados                          
|AGI Incorporated                      |                                              
|Illinois                              | Westvaco Hong Kong, Ltd.                     
|                                      | Hong Kong                                    
|Klearfold, Inc.                       |                                              
|Pennsylvania                          | Westvaco Korea, Ltd.                         
|                                      | Seoul, South Korea                           
|Westvaco Brand Security               |                                              
|                                      | Westvaco de Mexico, S.A. de C.V.             
|Upland Resources, Inc.                | Mexico City, Mexico                          
|West Virginia                         |                                              
|                                      | Westvaco Pacific Pty. Limited                
|MPC Packaging Corporation             | Sydney, Australia                            
|North Carolina                        |                                              
|                                      | Westvaco Singapore Pte., Ltd.                
|Mebane Packaging Group, Inc.          | Singapore                                    
|North Carolina                        |                                              
|                                      | Westvaco Specialty Products, S.A.            
|Mebane Tennessee, Inc.                | Brussels, Belgium                            
|Tennessee                             |                                              
|                                      | Westvaco South Africa (Pty) Ltd.             
|Mebane Packaging Group de Puerto Rico | Cape Town, South Africa                      
|Delaware                              |                                              
|                                      | Westvaco Svitavy, SPOL. S R.O.               
|IMPAC Group, Inc. (U.S.)              | Svitavy, Czech Republic                      
|Delaware                              |                                              
|                                      | Westvaco Taiwan, Ltd.                        
|COGEN South L.L.C.                    | Taipei, Taiwan                               
|                                      |                                              
|                                      | Westvaco Worldwide Distribution, S.A.        
|                                      | Neuchatel, Switzerland                       
|                                      |                                              
|                                      |                                              





|Foreign Subsidiaries (continued) | 
|-------------------------------- | 
|Westvaco Graphics, S.A.          | 
|Switzerland                      | 
|                                 | 
|Shore Islands, S.L.              | 
|Spain                            | 
|                                 | 
|IMPAC Group, Inc. (Europe)       | 
|England and Wales                | 
|                                 | 
|Sony Music Printing Group        | 
|The Netherlands                  | 
|                                 | 
|DuBOIS Holdings, Ltd.            | 
|Hannover, Germany                | 
|                                 | 
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