EXHIBIT 21

                           SUBSIDIARIES OF THE COMPANY


1.    Elk Premium Building Products, Inc., a Delaware corporation, which owns
      all of the outstanding stock of (a) Elk Corporation of America, a Nevada
      corporation, (b) Elk Corporation of Alabama, a Delaware corporation, (c)
      Elk Corporation of Texas, a Nevada corporation, (d) Elk Corporation of
      Arkansas, an Arkansas corporation, (e) Elk Performance Nonwoven Fabrics,
      Inc., a Delaware corporation, (f) Elk Composite Building Products, Inc., a
      Delaware corporation.

2.    Elk Technology Group, Inc., a Delaware corporation, which owns all of the
      outstanding stock of (a) Chromium Corporation, a Delaware corporation, (b)
      Elk Technologies, Inc., a Delaware corporation, (c) OEL, LTD, d/b/a
      Ortloff Engineers, LTD, a Nevada corporation, and (d) Cybershield, Inc., a
      Delaware corporation, which owns all of the outstanding stock of (1)
      Cybershield International, Inc., a Delaware corporation, (2) Cybershield
      of Texas, Inc., a Delaware corporation, and (3) Cybershield of Georgia,
      Inc., a Georgia corporation.

3.    Elk Group, Inc., a Nevada corporation, which is a general partner with a
      1% partnership interest in Elk Group, L.P. (Elk Group L.P.), a Texas
      limited partnership.

4.    NELPA, Inc., a Nevada corporation, which is a limited partner with a 99%
      partnership interest in Elk Group L.P.

5.    Ortloff de Venezuela, S.A., a Republic of Venezuela corporation.