EXHIBIT 21

Subsidiaries

The following is a list of the subsidiaries of Gibraltar Steel Corporation. The names of indirectly owned subsidiaries are indented under the names of their respective parent corporations:

Gibraltar Steel Corporation of New York			New York
	Wm. R. Hubbell Steel Corporation		Illinois
	Carolina Commercial Heat Treating, Inc.		Nevada
	Southeastern Metals Manufacturing Company, Inc.		Florida
	United Steel Products Company		Minnesota
	Harbor Metal Treating Co.		Michigan
	Harbor Metal Treating of Indiana, Inc.		Michigan
	K & W Metal Fabricators, Inc.		Colorado
	Hi-Temp Heat Treating, Inc.		Delaware
	Brazing Concepts Company		Michigan
	Milcor, Inc.		Delaware
	Pennsylvania Industrial Heat Treaters, Inc.		Pennsylvania
	GSC Flight Services Corp.		New York
	GIT Limited		New York
	Gibraltar International, Inc.		Delaware
		B & W Heat Treating Corp.	Nova Scotia, Canada
	Solar of Michigan, Inc.		Delaware
	Construction Metals, Inc.		California
	Air Vent Inc.		Delaware
	GSCNY Corp.		Delaware
	B&W of Michigan, Inc.		Delaware
Gibraltar Strip Steel, Inc.			Delaware
Cleveland Pickling, Inc.			Delaware
Solar Group, Inc.			Delaware
Appleton Supply Co., Inc.			Delaware