EXHIBIT 21

Subsidiaries of the registrant are as follows:

		State or Other Jurisdiction of Incorporation or Organization ___________
BCOP Nevada Company		Nevada
Boise Cascade Office Products Corporation		Delaware
Boise Cascade Trust I		Delaware
Boise Marketing Services Inc.		Delaware
Boise Southern Company		Louisiana
Grand & Toy Limited		Ontario, Canada
Loving Creek Funding Corporation		Delaware
New Zealand Office Products Limited		New Zealand
Picabo Holdings, Inc.		Delaware
The Reliable Corporation		Delaware
Note:	The names of various consolidated wholly owned subsidiaries have been omitted. None of the omitted subsidiaries, considered either alone or together with the other omitted subsidiaries, constitutes a significant subsidiary.