<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>10
<FILENAME>0010.txt
<DESCRIPTION>EXHIBIT 21
<TEXT>


<PAGE>
                                                                   EXHIBIT 21

                        SUBSIDIARIES OF THE REGISTRANT


<TABLE>
<CAPTION>
                                                                 Percentage of
                                                               voting securities
                                                                 owned by its
United States                       Incorporated               immediate parent
-------------                       ------------              -------------------
<S>                                  <C>                         <C>
Masonite Corporation                 Delaware                        100%

Sustainable Forests, LLC             Delaware                        100%

Other than United States
------------------------

Carter Holt Harvey                   New Zealand                     50.4%

International paper S.A.             France                          99.92%


</TABLE>


The names of other subsidiaries have been omitted since these subsidiaries
considered in the aggregate as a single entry do not constitute a significant
subsidiary.


</TEXT>

</DOCUMENT>