EXHIBIT 21

SPARTECH CORPORATION
SUBSIDIARIES OF REGISTRANT

		Incorporation or
Legal Entity	DBA	Organization
Atlas Alchem Plastics, Inc.	Spartech Plastics	Delaware
TKM Plastics, L.P.	Spartech Plastics	Missouri
Spartech Plastics, LLC	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 and Converted Products Division	Delaware
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
Spartech Industries, Inc.	Spartech Industries	Delaware
Alshin Tire Corporation	Spartech Industries	California
Spartech Canada, Inc.	Spartech Color	New Brunswick
	Spartech Plastics
	Spartech Profiles
Spartech de Mexico, S.A. de C.V.	Spartech Plastics	Mexico
	Spartech Polycom
Industrias Spartech de Mexico, S.R.L. de C.V.	Spartech Industries	Mexico