Exhibit (21)

Clearwater Paper Corporation

Subsidiaries

Entity	Jurisdiction of Incorporation or formation	Name Under Which Entity Conducts Business
Clearwater Paper Tissue, LLC	Delaware	None
Clearwater Fiber, LLC	Delaware	None
Manchester Industries Inc. of Virginia	Virginia	None
Clearwater Paper Shelby, LLC	Delaware	None
Clearwater Paper Las Vegas, LLC	Delaware	None
Clearwater Paper Elwood, LLC	Delaware	None
Cellu Tissue Holding, Inc.	Delaware	Clearwater Paper Group
Cellu Tissue Corporation - Neenah	Delaware	Clearwater Paper - Neenah