Rayonier Inc. and Subsidiaries

Exhibit 21

Subsidiaries of Rayonier Inc.

Name of Subsidiary*	State/Country of Incorporation/Organization
EAM Corporation	Delaware
Forestal Rayonier Chile Ltd.	Delaware
RAYAD, Inc.	Delaware
Rayland, LLC	Delaware
Rayonier Australia PTY Ltd.	South Australia
Rayonier Canada Ltd.	Yukon Territory, Canada
Rayonier China Limited	Delaware
Rayonier de Mexico, S.A. de C.V	Mexico
Rayonier Distribution Corp.	Delaware
Rayonier Far East Ltd.	Delaware
Rayonier Foreign Sales Corporation	U.S. Virgin Islands
Rayonier Forest Management, Inc.	Delaware
Rayonier Forest Resources Company	Delaware
The Rayonier Foundation	New York
Rayonier HB Limited	New Zealand
Rayonier Industries Ltd.	New York
Rayonier International Financial Services Limited	New Zealand
Rayonier New Zealand Limited	New Zealand
Rayonier MDF New Zealand	New Zealand
Rayonier New Zealand Services Company	Delaware
Rayonier NZ Holdings Limited	New Zealand
Rayonier NZ Management Limited	New Zealand
Rayonier Products and Financial Services Company	Delaware
Rayonier Singapore Limited	Delaware
Rayonier Timberlands Management, Inc.	Delaware
Rayonier Timberlands, L.P.	Delaware
Rayonier Timberlands Operating Company, L.P.	Delaware
Rayonier Wood Products, LLC	Delaware
REMI Environmental, Inc.	Delaware
RLA Trading Corporation	Delaware
Southern Wood Piedmont Company	Delaware
Taiga, Ltd.	Delaware

* Each of these subsidiaries may conduct business under the name of “Rayonier.”