Exhibit 21.1

Subsidiaries of Pope & Talbot, Inc. (the registrant)

Name of Corporation	State or Other Jurisdiction of Incorporation
1) Pope & Talbot Nova Scotia Canada	Nova Scotia
2) Pope & Talbot Ltd.	Canada Business Corporations Act
3) Mackenzie Pulp Land Ltd.	British Columbia
4) Pope & Talbot Mackenzie Pulp Operations Ltd.	Alberta
5) Pope & Talbot Wis., Inc.	Delaware
6) Penn Timber, Inc.	Oregon
7) Pope & Talbot Relocation Services, Inc.	Oregon
8) P&T Power Company	Oregon
9) Pope & Talbot Pulp Sales U.S., Inc.	Delaware
10) Pope & Talbot Pulp Sales Europe SPRL	Belgium
11) Pope & Talbot Lumber Sales, Inc.	Delaware
12) Halsey Cl02 Limited Partnership	Oregon
13) P&T Community Trust	British Columbia
14) P&T Funding Ltd.	British Columbia
15) P&T Funding Limited Partnership	British Columbia
16) P&T Funding Nova Scotia Company	Nova Scotia
17) P&T International, Ltd.	British Columbia

All subsidiaries of the registrant do business under the name of the corporation.