Exhibit 21

Subsidiaries of Esmark Incorporated

Name of Subsidiary	State/Jurisdiction of Organization
Wheeling-Pittsburgh Corporation	Delaware
WP Steel Venture Corporation	Delaware
Consumers Mining Company	Pennsylvania
Monessen Southwestern Railway Company	Pennsylvania
Wheeling-Pittsburgh Steel Corporation	Delaware
Metal Centers LLC	Delaware
Esmark Steel Service Group, Inc.	Delaware
Century Steel Company LLC	Illinois
North American Steel LLC	Illinois
Electric Coating Technologies LLC	Delaware
Electric Coating Technologies Bridgeview LLC	Illinois
Great Western Steel Company LLC	Illinois
Great Western Realty LLC	Illinois
Independent Steel Company LLC	Illinois
Miami Valley Steel Service, Inc.	Ohio
Premier Resource Group LLC	Illinois
Sun Steel Company LLC	Illinois
U.S. Metals & Supply LLC	Illinois
Esmark Realty LLC	Illinois
Century Steel Realty LLC	Illinois
ISCO Realty LLC	Illinois
Miami Valley Realty LLC	Illinois
Sun Steel Realty LLC	Illinois
U.S. Metals Realty LLC	Illinois
E2 Acquisition Corporation	Delaware
BIP Acquisition Sub, Inc.	Delaware