EXHIBIT 21

NAME OF SUBSIDIARY			INCORPORATION			OWNED
AHT, Inc.			Pennsylvania			100
CMC (Beijing) International Trade Company Limited			China			100
CMC Cometals International S.à r.l.			Luxembourg			100
CMC Commercial Metals de Mexico, S. de R.L. de C.V.			Mexico			100
CMC Europe GmbH			Switzerland			100
CMC GH, LLC			Delaware			100
CMC GH Sisak d.o.o.			Croatia			100
CMC International Finance S.à r.l.			Luxembourg			100
CMC Metals Cyprus Limited			Cyprus			100
CMC Poland Sp. z o.o.			Poland			100
CMC Post Oklahoma, LLC			Delaware			100
CMC Putex Sp. z o.o.			Poland			100
CMC Rebar West			Delaware			100
CMC Receivables, Inc.			Delaware			100
CMC Steel Fabricators, Inc.			Texas			100
CMC Steel Oklahoma, LLC			Delaware			100
CMC Steel US, LLC			Delaware			100
Com Met Company, S.à r.l.			Luxembourg			100
Commercial Metals (Bermuda), L.P.			Bermuda			100
Commercial Metals Company US (Luxembourg), S.C.S.			Luxembourg			100
Commercial Metals Company US LLC			Delaware			100
Commercial Metals Deutschland GmbH			Germany			100
Commercial Metals International GmbH			Switzerland			100
Commonwealth Acquisitions Holdings, Inc.			Delaware			100
Owen Electric Steel Company of South Carolina			South Carolina			100
Owen Industrial Products, Inc.			South Carolina			100
Przedsiębiorstwo Produkcyjno-Usługowe “Ecosteel” Sp. z o.o.			Poland			100
SMI Steel LLC			Alabama			100
SMI-Owen Steel Company, Inc.			South Carolina			100
Steel Products de Mexico, S.A. de C.V.			Mexico			100
Structural Metals, Inc.			Texas			100
Tamco			California			100