Exhibit 21

Subsidiaries of the Company

Name	Doing Business As	% of Ownership			Place of Incorporation
Administradora Soal S.A. de C.V.			100	%	Mexico
Atlas Spring Manufacturing Corp.			100	%	California
Buffalo Batt & Felt, LLC			100	%	Delaware
Changsha Pangeo Cable Industries, Ltd.			100	%	China
Chieng Yeng Ent. Co., Ltd.			80	%	B.V.I.
China Display Fixture (Kunshan) Co. Ltd.			100	%	China
Church Corporate Park Owner’s Association, LLC			62	%	Delaware
Collier-Keyworth, LLC			100	%	North Carolina
Crest-Foam Corp.	Edison Foam Processing Corp.		100	%	New Jersey
	Healthy Sleeper
	Industrial Components Group
	L&P Carpet Cushion
	Leggett & Platt Carpet Cushion
	Leggett & Platt Carpet Cushion Division
	S.C.S.
	Sleep Comfort Systems by Leggett & Platt
D.T.A. Comercializaciones, S.A. de C.V.			100	%	Mexico
De Todo en Alambre de Aguascalientes, S.A. de C.V.			100	%	Mexico
Dresher, Inc.	Harris-Hub Company, Inc.		100	%	Delaware
Fides s.r.l.			100	%	Italy
Flex-O-Lators, Incorporated			100	%	Missouri
Fo Shan City Nan Hai Chieng Yeng Plastic & Hardware Product Co., Ltd.1			80	%	China
Gamber-Johnson, LLC			100	%	Wisconsin
Gateway (Textiles) Limited			100	%	United Kingdom
Gateway Holdings Limited			100	%	United Kingdom
Gateway Iberica S.L.			100	%	Spain
Guangdong Zhaoqing L&V Co. Ltd.			100	%	China
Hanes CNC Services Co.			100	%	North Carolina
Hanes Companies - New Jersey, LLC	Hanes		100	%	Delaware
	Hanes Companies
	Hanes Converting Company
	Hanes Fabrics Company
	Hanes Trading Company
Hanes Companies Foundation			100	%	North Carolina
Hanes Companies, Inc.	Attila Environmental Products		100	%	North Carolina
	Geo-Civ Products
	Hanes
	Hanes Companies
	Hanes Companies - New Jersey
	Hanes Converting Company
	Hanes Dye & Finishing Division
	Hanes Dye & Finishing Division, Inc.
	Hanes Fabrics Company
	Hanes Geo Components
	Hanes Industries Division
	Hanes Industries Division, Inc.
	Hanes Industries Engineered Materials
	Hanes Trading Company
	Ikex
	Jarex
	Lone Star Geo Products
	Price & Company
	VWR Textiles & Supplies Inc.

Name	Doing Business As	% of Ownership			Place of Incorporation
	Webtec
	West End Textiles Company
Hong Kong Veilon Limited			100	%	Hong Kong
Jiangyan Intes-Leggett & Platt Special Textile Co. Ltd.			50	%	China
JP&S Holdings Limited			100	%	United Kingdom
JP&S Unlimited			100	%	United Kingdom
Kelmax Lopez Manufacturing, S.A. de C.V.			100	%	Mexico
Knitmasters, LLC			50	%	Delaware
Kovrov Russian Holdings, Inc.			100	%	Delaware
L and C Windsor Cables Ltd.			100	%	Canada
L and G Acquisition Company, LLC			100	%	Delaware
L and P Mexico, S.A. de C.V.	L and P Mexico, Incorporated		100	%	Mexico
L and P Springs South Africa (Pty) Ltd.			100	%	S. Africa
L&P (Australia) Acquisition Co. No. 1 Pty Ltd			100	%	Australia
L&P (Germany) Property Management GmbH & Co. KG			100	%	Germany
L&P Acquisition Company – 44			100	%	Delaware
L&P Acquisition Company – 58			100	%	Delaware
L&P Acquisition Company – 59			100	%	Delaware
L&P Acquisition Company – 62			100	%	Delaware
L&P Acquisition LLC – 10			100	%	Delaware
L&P Acquisition LLC – 14			100	%	Delaware
L&P Acquisition LLC – 16			100	%	Delaware
L&P Acquisition LLC – 17			100	%	Delaware
L&P Acquisition LLC – 18			100	%	Delaware
L&P Acquisition LLC – 19			100	%	Delaware
L&P Acquisition LLC – 20			100	%	Delaware
L&P Acquisition LLC – 21			100	%	Delaware
L&P Automotive (Korea) Co., Ltd.			100	%	South Korea
L&P Automotive Europe GmbH			100	%	Germany
L&P Automotive Europe Headquarters GmbH			100	%	Germany
L&P Automotive Japan Ltd.			100	%	Japan
L&P Denmark ApS			100	%	Denmark
L&P Electric, Inc.	Leggett & Platt Electric, Inc.		100	%	Delaware
L&P Europe SCS			100	%	Luxembourg
L&P Fahrzeug – Und Matratzenkomponenten Geschaftsfuhrung GmbH			100	%	Germany
L&P Fahrzeug – Und Matratzenkomponenten GmbH & Co. KG			100	%	Germany
L&P Financial Services Co.	Hi Life Products		100	%	Delaware
	Industrial Components Group
	L&P Carpet Cushion
	Leggett & Platt Carpet Cushion
	Unique Foam
L&P Holdings LLC			100	%	Delaware
L&P Hungary Ltd.			100	%	Hungary
L&P International Holdings Company			100	%	Delaware
L&P Materials Manufacturing, Inc.	Adcom Wire Company		100	%	Delaware
	American NonSlip Products
	Consumer Products Group
	Leggett & Platt Consumer Products Group

Name	Doing Business As	% of Ownership			Place of Incorporation
	Mary Ann Industries
	Rug Hold
L&P Netherlands Holdings B.V.			100	%	Netherlands
L&P Property Foremost Industrial Park LLC			100	%	Michigan
L&P Property Management Company	Consumer Products Group		100	%	Delaware
	IDEA Center
	L&P PMC, Inc.
	Leggett & Platt Consumer Products Group
	Leggett & Platt West Coast Furniture Division
L&P Somappa Comfort Systems (India) Private Limited			96.295	%	India
L&P Springs Denmark A/S			100	%	Denmark
L&P Supply Chain Management, LLC			100	%	Delaware
L&P Swiss Holding AG			100	%	Switzerland
L&P tehnologije d.o.o.			100	%	Croatia
L&P Transportation LLC	Consumer Products Group		100	%	Delaware
L&P/Chieng Yeng Management Co. Limited			100	%	Hong Kong
Landmark Earth Solutions, Inc.			100	%	Nevada
Leaving Taos, Inc.	Leggett Southwest Carpet Cushion		100	%	Delaware
Leggett & Platt (Australia) Pty Ltd			100	%	Australia
Leggett & Platt (Barbados) Ltd.			100	%	Barbados
Leggett & Platt (Guangzhou) Co. Ltd.			100	%	China
Leggett & Platt (Jiaxing) Co. Ltd.			100	%	China
Leggett & Platt (Shanghai) Co. Ltd.			100	%	China
Leggett & Platt (Shanghai) Consulting Co. Ltd			100	%	China
Leggett & Platt (Shanghai) International Fiber Packaging Co., Ltd.			100	%	China
Leggett & Platt (Shanghai) Machinery Technology Co. Ltd			100	%	China
Leggett & Platt (Taizhou) Co. Ltd.			100	%	China
Leggett & Platt Administradora, S.A. de C.V.			100	%	Mexico
Leggett & Platt Asia (HT) Limited			100	%	Hong Kong
Leggett & Platt Asia Fixtures Limited			100	%	Mauritius
Leggett & Platt Asia Holdings (Switzerland) GmbH			100	%	Switzerland
Leggett & Platt Asia Limited			100	%	Hong Kong
Leggett & Platt Automotive Group – New Jersey, LLC			100	%	Delaware
Leggett & Platt Automotive Group de Mexico, S.A. de C.V.			100	%	Mexico
Leggett & Platt Canada Co.	Canadian Furniture		100	%	Canada
	Crown North America
	Crown-VMS
	Design Fabricators
	Design Fabricators/Fabricants de Design
	FBG Canada
	Globe Spring
	H. Adler Textiles
	Hanes Geo Components
	Hanes Geo Components/Geocomposites Hanes
	L&P Plastics
	Leggettwood
	Leggettwood, Roberval
	Leggettwood, St-Germain

Name	Doing Business As	% of Ownership			Place of Incorporation
	Leggettwood, St-Nicholas
	Lenrod Industries
	Lenrod Industries, a Division of Leggett & Platt Canada Co.
	Les Industries Lenrod
	Les Industries Lenrod, une Division de Societe
	Leggett & Platt Canada
	Les Textiles H. Adler
	Masterack/Crown
	No-Sag Spring Company
	Northfield Metal Products
	Paris Spring
	Plastiques L et P
	Rothtex
	Spruceland Forest Products
	Vehicle Management Systems
	VMS
	Westex
	Westex International
	Wiz Wire and Spring
Leggett & Platt Changsha Conduit Industries Ltd.			100	%	China
Leggett & Platt Commercial Vehicle Products, Inc.			100	%	Delaware
Leggett & Platt Components (Australia) Pty Ltd			100	%	Australia
Leggett & Platt Components Company, Inc.	Ark-Ell Springs		100	%	Delaware
	Cameo Fibers
	Cumulus Fibres
	Everwood Products
	Industrial Components Group
	L&P Carpet Cushion
	Leggett & Platt Carpet Cushion
	Matrex
	Matrex Furniture Components
	Petco Sackner
	SEMCO
	SEMCO, a Leggett & Platt Company
	Sterling & Adams Bentwood
Leggett & Platt Components Europe Limited	Wellhouse		100	%	United Kingdom
	Wellhouse Wire Products
Leggett & Platt de Chihuahua, S.A. de C.V.			100	%	Mexico
Leggett & Platt de Mexico, S.A. de C.V.	Leggett & Platt de Mexico, Incorporated		100	%	Mexico
Leggett & Platt del Uruguay S.A.			100	%	Uruguay
Leggett & Platt do Brasil Ltda.			100	%	Brazil
Leggett & Platt Eastern Europe LLC			100	%	Russia
Leggett & Platt Europe Finance SCS			100	%	Luxembourg
Leggett & Platt France			100	%	France
Leggett & Platt Industry (Huizhou) Co Ltd			100	%	China
Leggett & Platt International Service Corporation			100	%	Delaware
Leggett & Platt International Trade (Shanghai) Co., Ltd.			100	%	China
Leggett & Platt Luxembourg Finance Company S.à r.l.			100	%	Luxembourg
Leggett & Platt Luxembourg Holdings S.à r.l.			100	%	Luxembourg
Leggett & Platt Luxembourg S.à r.l.			100	%	Luxembourg
Leggett & Platt Middle East, Incorporated			100	%	Delaware
Leggett & Platt Office Components, LLC	LP Cincro		100	%	Delaware
Leggett & Platt Office Components International S.r.l.			100	%	Italy

Name	Doing Business As	% of Ownership			Place of Incorporation
Leggett & Platt Residencial, S.A. de C.V.			100	%	Mexico
Leggett & Platt Servicios Comerciales, S.A. de C.V.			100	%	Mexico
Leggett & Platt Servicios de Manufactura, S.A. de C.V.			100	%	Mexico
Leggett & Platt Servicios Ejecutivos, S.A. de C.V.			100	%	Mexico
Leggett & Platt Servicios Productivos, S.A. de C.V.			100	%	Mexico
Leggett & Platt Servicios, S.A. de C.V.			100	%	Mexico
Leggett & Platt Tax Partnership			100	%	Missouri
Leggett & Platt Texas Properties, LLC			100	%	Texas
Leggett & Platt UK Limited			100	%	United Kingdom
Legplat, S. de R.L. de C.V.			100	%	Mexico
Malvern Property Holdings, LLC			100	%	Delaware
Masterack Latinoamerica, S.A. de C.V.			100	%	Mexico
MPI (A Leggett & Platt Company), Inc.			100	%	Texas
MPI, Inc.			100	%	Mississippi
MZM Wire S.A. de C.V.			100	%	Mexico
MZM, S.A. de C.V.			100	%	Mexico
Nahtec L&P GmbH			100	%	Germany
Nestaway, LLC			100	%	Delaware
Pullmaflex Benelux N.V.			100	%	Belgium
Pullmaflex International B.V.			100	%	Netherlands
Pullmaflex International Limited			100	%	United Kingdom
Pullmaflex Southern Africa (Proprietary) Limited			49	%	South Africa
Pullmaflex UK Limited			100	%	United Kingdom
Schukra Berndorf Ges.m.b.H.			100	%	Austria
SCHUKRA Geratebau GmbH			100	%	Austria
Schukra of North America Co.			100	%	Canada
SCI Parent, Inc.			100	%	Delaware
Solon Specialty Wire Co.			100	%	Delaware
Southwest Carpet Pad, Inc.			100	%	California
Sponge-Cushion, Inc.			100	%	Illinois
Spuhl AG			100	%	Switzerland
Sterling Steel Company, LLC			100	%	Delaware
Storage Products Group, LLC			100	%	Delaware
Suncoast Lots 579, LLC			100	%	Florida
Valley Metals, LLC			100	%	California
Western Pneumatic Tube Company, LLC			100	%	Washington
Western Pneumatic Tube Holding, LLC			100	%	Delaware
Wuxi Leggett & Platt-Huaguang Automobile Parts Co. Ltd.			70	%	China
Wyn Products Pty Ltd			100	%	Australia

¹  Fo Shan City Nan Hai Chieng Yeng Plastic & Hardward Product Co., Ltd. is a wholly-owned subsidiary of Chieng Yeng Ent. Co., Ltd., in which Leggett’s indirectly wholly-owned subsidiary, L&P/Chieng Yeng Management Co. Limited, holds an 80% interest.