<PAGE> 1
Exhibit 21
TUSCARORA INCORPORATED
List of Subsidiaries
The following is a complete list of the subsidiaries of the Company.
Name of Jurisdiction of
Subsidiary Incorporation
---------- -------------
Alpine Packaging, Inc. (1) Colorado
Tuscarora Investment Corporation (1) Delaware
Tuscarora International, Inc. (1) Delaware
Tuscarora, S.A. de C.V. (2) Mexico
Tuscarora de Mexico, S.A. de C.V. (2) Mexico
Tuscarora de Tijuana, S.A. de C.V. (2) Mexico
Servicios Tuscarora, S.A. de C.V. (2) Mexico
Tuscarora Limited (1) England
Tuscarora (Scotland) Limited (3) England
Tuscarora (London) Limited (3) England
Arrowtip Limited (4) England
Anglican Expanded Products Limited (4) England
------------
(1) 100% owned by Tuscarora Incorporated.
(2) All but one share is owned by Tuscarora International, Inc. and
1 share is owned by Tuscarora Incorporated.
(3) 100% owned by Tuscarora Limited.
(4) 100% owned by Tuscarora (London) Limited.