Exhibit 21

        Subsidiaries of the registrant are as follows:

	State or Other Jurisdiction of Incorporation or Organization
BCOP Nevada Company	Nevada
Boise Cascade Office Products Corporation	Delaware
Boise Cascade Trust I	Delaware
Boise Southern Company	Louisiana
Grand & Toy Limited	Canada
Loving Creek Funding Corporation	Delaware
New Zealand Office Products Limited	New Zealand
OfficeMax, Inc.	Ohio
Picabo Holdings, Inc.	Delaware

Note: The names of various consolidated wholly owned subsidiaries have been omitted. None of the omitted subsidiaries, considered either alone or together with the other omitted subsidiaries, constitutes a significant subsidiary.