<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>5
<FILENAME>y58760ex21.txt
<DESCRIPTION>EXHIBIT 21
<TEXT>
<PAGE>
                                   EXHIBIT 21

                        Subsidiaries of ACMAT Corporation


Listed are the subsidiaries of ACMAT Corporation:

<TABLE>
<CAPTION>
                                                                                               STATE OF
                  NAME                                      OWNERSHIP                       INCORPORATION
                  ----                                      ---------                       -------------
<S>                                                         <C>                             <C>
           ACMAT Companies, Inc.                               100%                           Delaware

           AMINS, Inc.                                         100%                          Connecticut

           Geremia Electric Co.                                100%                          Connecticut

           ACSTAR Holdings, Inc.                               100%                           Delaware

           ACSTAR Insurance Co. (1)                            100%                            Illinois

           ACMAT of Texas, Inc.                                100%                           Delaware

           United Coastal Insurance Company (2)                 66%                            Arizona
</TABLE>


(1)  Owned 100% by ACSTAR Holdings, Inc.

(2)  Owned 66% by ACMAT Corporation and 34% by ACSTAR Insurance Company


                                      104

</TEXT>
</DOCUMENT>