Exhibit 21

Subsidiaries of Aleris International, Inc. as of             , 200    

Wholly owned unless otherwise indicated as of March 1, 2003.

1.	Alchem Aluminum, Inc., a Delaware corporation
2.	Alchem Aluminum Shelbyville Inc., a Delaware corporation
3.	Dutch Aluminum C.V., a Netherlands limited partnership
4.	Gulf Reduction Corporation, a Delaware corporation
5.	IMCO Brazil Holding Ltda., a Brazilian limited liability company
6.	IMCO Energy Corp., a Delaware corporation
7.	IMCO Funding Corporation, a Delaware corporation
8.	IMCO Indiana Partnership L.P., an Indiana limited partnership
9.	IMCO International, Inc., a Delaware corporation
10.	IMCO Investment Company, a Delaware corporation
11.	IMCO Management Partnership L.P., a Texas limited partnership
12.	IMCO Operations Services Company, a Delaware corporation
13.	IMCO Reciclagem de Materiais Indústria e Comércio Ltda., a Brazilian limited liability company
14.	IMCO Reciclaje de Mexico, S. de R.L. de C.V., a Mexican limited liability company
15.	IMCO Reciclaje de Nuevo Leon, S. de R.L. de C.V., a Mexican limited liability company
16.	IMCO Reciclaje Servicios Administrativos, S. de R.L. de C.V., a Mexican limited liability company
17.	IMCO Reciclaje Servicios de Manufactura, S. de R.L. de C.V., a Mexican limited liability company
18.	IMCO Recycling of California, Inc., a Delaware corporation

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19.	IMCO Recycling Holding B.V., a Netherlands limited liability company
20.	IMCO Recycling of Idaho Inc., a Delaware corporation
21.	IMCO Recycling of Illinois Inc., an Illinois corporation
22.	IMCO Recycling of Indiana Inc., a Delaware corporation
23.	IMCO Recycling of Michigan L.L.C., a Delaware limited liability company
24.	IMCO Recycling of Ohio Inc., a Delaware corporation
25.	IMCO Recycling of Utah Inc., a Delaware corporation
26.	IMCO Recycling Services Company, a Delaware corporation
27.	IMCO Recycling (UK) Ltd., a private company limited by shares and organized under the laws of England
28.	IMSAMET, Inc., a Delaware corporation
29.	Imsamet of Arizona, an Arizona partnership (70%)
30.	Indiana Aluminum Inc., an Indiana corporation
31.	Interamerican Zinc, Inc., a Delaware corporation
32.	MetalChem Handel GmbH, a German limited liability company
33.	MetalChem, Inc., a Pennsylvania corporation
34.	Midwest Zinc Corporation, a Delaware corporation
35.	Pittsburg Aluminum, Inc., a Kansas corporation
36.	Rock Creek Aluminum, Inc., an Ohio corporation
37.	Solar Aluminum Technology Services, a Utah partnership (50%)
38.	U.S. Zinc Corporation, a Delaware corporation
39.	U.S. Zinc Export Corporation, a Texas corporation

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40.	VAW-IMCO Guß und Recycling GmbH, a German limited liability company
41.	Western Zinc Corporation, a California corporation
42.	Commonwealth Industries, Inc.
43.	CA Lewisport, LLC
44.	CI Holdings, LLC
45.	Commonwealth Aluminum, LLC
46.	Commonwealth Aluminum Concast, Inc.
47.	Commonwealth Aluminum Lewisport, LLC
48.	Commonwealth Aluminum Metals, LLC
49.	Commonwealth Aluminum Sales Corporation
50.	Commonwealth Aluminum Tube Enterprises, LLC
51.	Commonwealth Financing Corp.

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