Exhibit 21

NAME OF SUBSIDIARY	INCORPORATION	OWNED
AHT, Inc.	Pennsylvania		100
Centrum Zawiercie Sp.z o.o.	Poland		52
CMC Australia Pty., Limited	Australia		100
CMC (Beijing) International Trade Company Ltd.	China		100
CMC Centrozlom-Katowice Sp.z o.o.	Poland		100
CMC China Guangzhou International Trade Co., Ltd.	China		100
CMC Cometals Processing, Inc.	Texas		100
CMC Commercial Metals Cyprus Limited	Cyprus		100
CMC Commercial Metals de Mexico S de RL de CV	Mexico		100
CMC Europe AG	Switzerland		100
CMC Fareast Limited	Hong Kong		100
CMC GH, LLC	Delaware		100
CMC GH, Ltd.	Bermuda		100
CMC International GmbH	Switzerland		100
CMC Oil Company	Texas		100
CMC Putex Sp.z o.o.	Poland		100
CMC Receivables, Inc.	Delaware		100
CMC Recycling Singapore Pte., Limited	Singapore		100
CMCR, LLC	Delaware		100
CMC S.E. Asia Pte., Limited	Singapore		100
CMC Service Sp.z o.o.	Poland		99
CMC Sisak d.o.o.	Croatia		100
CMC Steel Fabricators, Inc.	Texas		100
CMC Steel Holding Company	Delaware		100
CMC UK Limited	England		100
CMC Zawiercie SA	Poland		99
CMCLUX, S.a r.l.	Luxembourg		100
Coil Steels Group Pty Limited	Australia		100
Coil Steels Properties Pty Limited	Australia		100
Com Met Company, S.a r.l	Luxembourg		100
Cometals China, Inc.	Texas		100
Cometals Far East, Inc.	Texas		100
Commercial Metals (Bermuda), L.P.	Bermuda		100
Commercial Metals Company US (Luxembourg), S.C.S.	Luxembourg		100
Commercial Metals Company US LLC	Delaware		100
Commercial Metals Deutschland GmbH	Germany		100
Commercial Metals International GmbH	Switzerland		100
Commercial Metals SF/JV Company	Tennessee		100
Commonwealth Acquisitions Holdings, Inc.	Delaware		100
G.A.M. Steel Pty. Ltd.	Australia		100
Howell Metal Company	Virginia		100
Owen Electric Steel Company of South Carolina	South Carolina		100
Owen Industrial Products, Inc.	South Carolina		100
Scrapena S.A.	Poland		51
Scrap-Service Sp.z o.o.	Poland		51
SMI Steel Inc.	Alabama		100
SMI-Owen Steel Company, Inc.	South Carolina		100
Southmet PTY, Limited	Australia		100
Steel Products de Mexico, S.A. de C.V.	Mexico		100
Structural Metals, Inc.	Texas		100