<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>3
<FILENAME>y95568exv21.txt
<DESCRIPTION>SUBSIDIARIES
<TEXT>
<PAGE>
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                                   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

</TEXT>
</DOCUMENT>