Exhibit (21)

Subsidiaries of Potlatch Corporation

as of December 31, 2010 ⁽¹⁾

Name	State in Which Organized
PFHI Idaho Investment LLC	Delaware
PFPC McCall Investment LLC	Delaware
Potlatch Forest Holdings, Inc.	Delaware
Potlatch Land & Lumber, LLC	Delaware
Potlatch Timberlands LLC	Delaware

(1) All of the subsidiaries in the above list are wholly owned, either directly or indirectly, by Potlatch Corporation.