METALS USA HOLDINGS CORP.

SUBSIDIARIES

Entity Name

Flag Intermediate Holdings Corporation

FLAG INTERMEDIATE HOLDINGS CORPORATION

SUBSIDIARIES

Entity Name

Metals USA, Inc.

METALS USA, INC.

SUBSIDIARIES

Entity Name

Allmet GP, Inc.

Allmet LP, Inc.

Interstate Steel Supply Co. of Maryland, Inc.

Intsel GP, Inc.

Intsel LP, Inc.

i-Solutions Direct, Inc.

Jeffreys Real Estate Corporation

Jeffreys Steel Holdings, L.L.C.

Levinson Steel GP, Inc.

Levinson Steel LP, Inc.

Metals Receivable Corporation

Metals USA Building Products, L.P.

Metals USA Building Products, Canada Inc.

Metals USA International Holdings, Inc.

Metals USA Carbon Flat Rolled, Inc.

Metals USA Contract Manufacturing, Inc.

Metals USA Finance Corp.

Metals USA Flat Rolled Central, Inc.

Metals USA Management Co., L.P.

Metals USA Plate Processing LLC

Metals USA Plates and Shapes, Northeast, L.P.

Metals USA Plates and Shapes Southcentral, Inc.

Metals USA Plates and Shapes Southeast, Inc.

Metals USA Plates and Shapes Southwest, Limited Partnership

Metals USA Realty Company

Metals USA Specialty Metals Northcentral, Inc.

MUSA Newark, L.L.C.

MUSA GP, Inc.

MUSA LP, Inc.

Queensboro, L.L.C.

Wilkof-Morris Steel Corporation