EXHIBIT 21

SPARTECH CORPORATION
SUBSIDIARIES OF REGISTRANT

Legal Entity	DBA	Incorporation or Organization
Atlas Alchem Plastics, Inc.	Spartech Plastics	Delaware
TKM Plastics, LP	Spartech Plastics	Missouri
Spartech Plastics, Inc.	Spartech Plastics	Delaware
Alchem Plastics, Inc.	Spartech Plastics	Delaware
Alchem Plastics Corporation	Spartech Plastics	Georgia
Spartech SPD, LLC	Spartech Plastics	Delaware
Spartech Polycast, Inc.	Spartech Polycast	Delaware
Spartech Polycom, Inc.	Spartech Polycom	Pennsylvania
Spartech Polycom, S.A.S.	Spartech Polycom	France
UVTEC, L.P.	Spartech Polycom	Texas
Franklin-Burlington Plastics, Inc.	Spartech Polycom	Delaware
Spartech FCD, LLC	Spartech Calendered	Delaware
	and Converted
	Products Division
Spartech CMD, LLC	Spartech CMD	Delaware
Polymer Extruded Products, Inc.	Spartech PEP	New Jersey
Spartech Townsend, Inc.	Spartech Townsend	Delaware
Spartech Industries Florida, Inc.	Spartech Marine	Delaware
Anjac-Doron Plastics, Inc.	Spartech Profiles	California
Spartech Industries, Inc.	Spartech Industries Spartech Profiles	Delaware
Alshin Tire Corporation	Spartech Industries	California
X-Core, LLC	Spartech Industries	California
Spartech Canada, Inc.	Spartech Color Spartech Plastics Spartech Profiles	New Brunswick
Spartech de Mexico, S.A. de C.V.	Spartech Plastics Spartech Polycom	Mexico
Industrias Spartech de Mexico, S.R.L. de C.V.	Spartech Industries	Mexico