EXHIBIT 21.1

Subsidiaries of the Registrant

Name of Subsidiary

AF Steelcase S.A., a Spanish corporation

AMQ Solutions, a California limited liability company

PolyVision Corporation, a New York corporation

PolyVision NV, a Belgian limited liability company

Red Thread Spaces, a Michigan limited liability company

Smith System Manufacturing Company, a Delaware corporation

Steelcase Canada Limited, a Canadian corporation

Steelcase Czech Republic s.r.o., a Czech Republic limited liability company

Steelcase de Mexico, S. de R.L. de C.V., a Federal Republic of Mexico limited liability company

Steelcase Financial Services Inc., a Michigan corporation

Steelcase Manufacturing Sdn. Bhd., a Malaysian corporation

Steelcase S.A., a French corporation

Steelcase Trading (Shanghai) Co., Ltd., a People's Republic of China company

Steelcase Limited, a British private limited company

Steelcase AG, a German stock corporation