Exhibit 21

Foamex International Inc.

SUBSIDIARIES OF REGISTRANT

as of December 31, 2006

State or Other Jurisdiction

Subsidiaries of Incorporation

FMXI, LLC. Delaware

Foamex Asia, Inc. Delaware

Foamex Canada Inc. Canada

Foamex Carpet Cushion LLC Delaware

Foamex de Acuna, S.A. de C.V. Mexico

Foamex de Mexico, S.A. de C.V. Mexico

Foamex de Cuautitlan, S.A. de C.V. Mexico

Foamex de Juarez, S.A. de C.V. Mexico

Foamex Latin America, Inc. Delaware

Foamex L.P. Delaware

Foamex Mexico, Inc. Delaware

Grupo Foamex de Mexico, S.A. de C.V. Mexico

JPSGP Inc. Delaware

Servicios Administrativos Foamex, S.A. de C.V. Mexico

Maquila Foamex, S.A. de C.V. Mexico

Corte y Costura Foamex, S.A. de C.V. Mexico

Administration Foamex, S.A. de C.V. Mexico