EXHIBIT 21

SUBSIDIARIES OF USA TRUCK INC.

(1) USA Truck, LLC, a Delaware limited liability company

(2) USA Truck Fleetco, LLC, a Delaware limited liability company

(3) USA Truck Logistics, LLC, a Delaware limited liability company

(4) International Freight Services, Inc., a Delaware corporation

(5) Davis Transfer Company Inc, a Georgia corporation

(6) Davis Transfer Logistics Inc., a Georgia corporation

(7) B & G Leasing, L.L.C., a Georgia limited liability corporation

(8) Skyraider Risk Retention Group Inc., a South Carolina corporation