Name

State or Other
Jurisdiction of
Incorporation or
Organization

Allmet GP, Inc.

Delaware

Allmet LP, Inc.

Delaware

Interstate Steel Supply Co. of Maryland, Inc.

Maryland

Intsel GP, Inc.

Delaware

Intsel LP, Inc.

Delaware

I-Solutions Direct, Inc.

Delaware

Jeffreys Real Estate Corporation

Delaware

Jeffreys Steel Holdings, L.L.C

Alabama

Levinson Steel GP, Inc.

Delaware

Levinson Steel LP, Inc.

Delaware

Metals Receivables Corporation

Delaware

Metals USA Building Products, L.P.

Texas

Metals USA Carbon Flat Rolled Inc.

Ohio

Metals USA Contract Manufacturing, Inc.

Delaware

Metals USA, Inc.

Delaware

Metals USA International Holdings, Inc.

Delaware

Metals USA Finance Corp.

Delaware

Metals USA Flat Rolled Central Inc.

Missouri

Metals USA Management Co., L.P.

Delaware

Metals USA Plates and Shapes Southcentral, Inc.

Oklahoma

Metals USA Plates and Shapes Southeast, Inc.

Alabama

Metals USA Plates and Shapes Southwest, Limited Partnership

Connecticut

Metals USA Plates and Shapes Northeast, L.P.

Delaware

Metals USA Realty Company

Delaware

Metals USA Building Products, Canada Inc.

Ontario

Metals USA Specialty Metals Northcentral, Inc.

Delaware

MUSA GP, Inc.

Delaware

MUSA LP, Inc.

Delaware

MUSA Newark, L.L.C

Delaware

Queensboro, L.L.C

North Carolina

Wilkof-Morris Steel Corporation

Ohio