Exhibit 21

Subsidiaries of the Registrant

Name of Subsidiary	State or Jurisdiction of Incorporation
Material Sciences Corporation, Engineered Materials and Solutions Group, Inc. (formerly known as MSC Pre Finish Metals Inc.)	Illinois
Material Sciences Corporation, Electronic Materials and Devices Group, Inc.	Delaware
MSC Pre Finish Metals (EGV) Inc.	Delaware
MSC Pre Finish Metals (MV) Inc.	Delaware
MSC Pre Finish Metals (MT) Inc.	Delaware
MSC Walbridge Coatings Inc.	Delaware
MSC San Diego Holding Company Inc. (formerly known as MSC Specialty Films, Inc.)	California
MSC Laminates and Composites Inc.	Delaware
MSC Laminates and Composites (EGV) Inc.	Delaware
Material Sciences Foreign Sales Corporation	U.S. Virgin Islands
MSC Richmond Holding Company (formerly known as MSC Pinole Point Steel Inc.)	Delaware
MSC Pre Finish Metals (PP) Inc.	Delaware
MSC/GAC Laminates and Composites Holding GmbH	Germany
MSC/GAC Laminates and Composites GmbH & Co.	Germany
MSC/GAC Beteiligungs GmbH	Germany
MSC/TEKNO Laminates and Composites LTDA	Brazil

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