Exhibit 21

Simpson Manufacturing Co., Inc. and Subsidiaries
List of Subsidiaries of Simpson Manufacturing Co., Inc.
At February 15, 2004

1.	Simpson Strong-Tie Company Inc., a California corporation
2.	Simpson Dura-Vent Company, Inc., a California corporation
3.	Simpson Strong-Tie International, Inc., a California corporation
4.	Simpson Manufacturing International Corporation, a Barbados corporation
5.	Simpson Strong-Tie Canada, Limited., a Canadian corporation
6.	Simpson Strong-Tie France, Limited., a French corporation
7.	Simpson Strong-Tie, S.A., a French corporation
8.	Simpson Strong-Tie Japan, Inc., a California corporation
9.	Simpson Strong-Tie Australia, Inc., a California corporation
10.	Simpson Strong-Tie Company Inc. Chile Y Compañia Limitada, a Chilean corporation
11.	Simpson Strong-Tie Company Inc. Argentina SRL, an Argentinean corporation
12.	Keymark Enterprises, LLC, a Colorado limited liability company
13.	BMF Bygningsbeslag A/S, a Danish corporation
14.	BMF Simpson GmbH, a German corporation
15.	BMF Jutor Sp.z.o.o, a Polish corporation