EXHIBIT 21

SUBSIDIARIES

The following is a list of certain subsidiaries of USG Corporation as of February 12, 2010, the principal names under which such subsidiaries do business and the state or country in which each is organized. The list does not include subsidiaries which would not, if considered in the aggregate as a single subsidiary, have constituted a significant subsidiary within the meaning of Item 601(b)(21)(ii) of Regulation S-K as of December 31, 2009.

	Organized Under
Name of Company	Laws of
United States Gypsum Company	Delaware
USG Interiors, Inc.	Delaware
USG Foreign Investments, Ltd.	Delaware