Exhibit 21

     The following is a list of subsidiaries of Eagle Materials Inc., wholly-owned unless otherwise stated. This list of subsidiaries includes all of the significant subsidiaries of Eagle Materials Inc. as of May 31, 2004.

			Jurisdiction of
Entity Name			Organization
AG DALLAS LLC			Delaware
AMERICAN GYPSUM COMPANY			Delaware
AMERICAN GYPSUM MARKETING COMPANY			Delaware
d/b/a American Gypsum Marketing Company, Inc.
CCP CEMENT COMPANY			Nevada
CCP CONCRETE/AGGREGATES LLC			Delaware
CCP GYPSUM COMPANY			Nevada
CCP LAND COMPANY			Nevada
CENTEX CEMENT CORPORATION			Nevada
CENTEX MATERIALS LLC			Delaware
EXP FUNDING, LLC			Delaware
HOLLIS & EASTERN RAILROAD COMPANY LLC			Delaware
ILLINOIS CEMENT COMPANY	50	%	Illinois
ILLINOIS CEMENT COMPANY, JOINT VENTURE
d/b/a Wisconsin Cement Company	50	%	Texas
M & W DRYWALL SUPPLY COMPANY			Nevada
MATHEWS READYMIX LLC			California
MOUNTAIN CEMENT COMPANY			Nevada
NEVADA CEMENT COMPANY			Nevada
REPUBLIC PAPERBOARD COMPANY LLC			Delaware
TEXAS CEMENT COMPANY			Nevada
TEXAS LEHIGH CEMENT COMPANY LP
d/b/a Texas Lehigh Cement	50	%	Texas
TLCC GP LLC			Delaware
TLCC LP LLC			Delaware
WESTERN AGGREGATES LLC			Nevada
WESTERN CEMENT COMPANY OF CALIFORNIA			California
WISCONSIN CEMENT COMPANY	50	%	Wisconsin