Exhibit 21

Headwaters Incorporated Subsidiaries

Allmet Roof Products, Ltd., a British Columbia, Canada corporation

Chihuahua Stone LLC, a Utah limited liability company

Covol Engineered Fuels, LC, a Utah limited liability company

Covol Fuels No. 2, LLC, a Utah limited liability company

Covol Fuels No. 4, LLC, a Utah limited liability company

Covol Fuels No. 5, LLC, a Utah limited liability company

Covol Fuels Alabama No. 3, LLC, a Utah limited liability company

Covol Fuels Alabama No. 4, LLC, a Utah limited liability company

Covol Fuels Alabama No. 5, LLC, a Utah limited liability company

Covol Fuels Alabama No. 7, LLC, a Utah limited liability company

Covol Fuels Rock Crusher, LLC, a Utah limited liability company

Covol Fuels Chinook, LLC, a Utah limited liability company

Dutch Quality Stone, Inc., an Ohio corporation

Eldorado Stone LLC, a Utah limited liability company

Eldorado Stone Operations LLC, a Utah limited liability company

Eldorado Stone Philippines, Inc., a Philippines corporation (99% ownership)

Entegra Holdings, LLC, a Utah limited liability company

Entegra Roof Tile, LLC, a Delaware limited liability company (80% ownership)

Entegra Roof Tile, Inc. -- Deerfield, a Delaware corporation

FlexCrete Building Systems, LC, a Utah limited liability company

Gerard Roof Products, LLC, a Utah liability company

Headwaters Building Products, Inc., a Utah corporation

Headwaters CM Holdings, LLC, a Delaware limited liability company

Headwaters CM Services, LLC, a Utah limited liability company

Headwaters CTL, LLC, a Utah limited liability company

Headwaters Concrete Products, LLC, a Texas limited liability company

Headwaters Concrete Products Louisiana, LLC, a Utah limited liability company

Headwaters Construction Materials, LLC, a Delaware limited liability company

Headwaters Energy Services Corp., a Utah corporation

Headwaters Heavy Oil, LLC, a Utah limited liability company

Headwaters Plant Services, LLC, a Utah limited liability company

Headwaters Resources, LLC, a Delaware limited liability company

Headwaters Resources Limited, a New Brunswick, Canada corporation

Headwaters Services, LLC, a Utah limited liability company

Headwaters Stone, LLC, a Utah limited liability company

Headwaters Technology Innovation Group, Inc., a Utah corporation

Headwaters Windows, LLC, a Utah limited liability company

Metrotile Manufacturing, LLC, a Delaware limited liability company

Piedras Headwaters, S. de RL de CV, a Mexican limited liability variable stock company

Quarry Stone, LLC, a Utah limited liability company

Stonecraft Manufacturing, LLC, an Ohio limited liability company

Synthetic Materials, LLC, a Utah limited liability company

T&S Newco, LLC, a Delaware limited liability company (40% ownership)

Tapco Europe Limited, a United Kingdom corporation

Tapco International Corporation, a Michigan corporation