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* Consolidated subsidiary

| SEKISUI CHEMICAL,G.m.b.H. * |
More |
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| Lines of business |
Export and import of plastic products, and market research |
| Address |
Cantadorstr.3 40211 Dusseldorf , Germany |
| TEL |
+49-211-36977-0 |
| FAX |
+49-211-36977-31 |
| URL |
http://www.sekisui.de/ |

| SEKISUI ALVEO AG * |
More |
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| Lines of business |
Sale of polyolefin foam |
| Address |
Bahnhofstr.7, CH- 6002 Luzern, Switzerland |
| TEL |
+41-41-228-9292 |
| FAX |
+41-41-228-9200 |
| URL |
http://www.sekisuialveo.com/ |

| SEKISUI- ALVEO B.V. * |
More |
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| Lines of business |
Manufacture of polyolefin foam |
| Address |
Montageweg 6, 6045 JA, Roermond, the Netherlands |
| TEL |
+31-475-354354 |
| FAX |
+31-475-328056 |

| SEKISUI ALVEO LTD. * |
More |
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| Lines of business |
Manufacture of polyolefin foam |
| Address |
Unit19, Merthyr Tydfil Industrial Park, Cardiff Road, Troedyrhiw, Merthyr Tydfil, South Wales, CF 48 4DR,the United Kingdom |
| TEL |
+44-1443-690940 |
| FAX |
+44-1443-693708 |

| SEKISUI ALVEO S.r.L. * |
More |
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| Lines of business |
Sale of polyolefin foam |
| Address |
Viale Italia 5/A, 20020 Lainate, Italy |
| TEL |
+39-2-9357-0283 |
| FAX |
+39-2-9357-0343 |

| SEKISUI ALVEO,G.m.b.H. * |
More |
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| Lines of business |
Sale of polyolefin foam |
| Address |
Daimlerstrasse 1/H, D-63303 Dreieich, Germany |
| TEL |
+49-6103-94830 |
| FAX |
+49-6103-948374 |

| SEKISUI ALVEO BS G.m.b.H. * |
More |
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| Lines of business |
Manufacture and sale of non-crosslinked polyethylene |
| Address |
Haystrasse 14-20, 55566 Bad Sobernheim, Germany |
| TEL |
+49-6751-8530-0 |
| FAX |
+49-6751-8530-275 |

| SEKISUI ALVEO S.a.r.L. * |
More |
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| Lines of business |
Sale of polyolefin foam |
| Address |
8 allee des Chevreuils 69380 Lissieu,France |
| TEL |
+33-4-7833-9797 |
| FAX |
+33-4-7833-9798 |

| SEKISUI- ALVEO S.A. * |
More |
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| Lines of business |
Sale of polyolefin foam |
| Address |
C/Miquel Torello i Pages, 60 Poligono Industrial El Pla Apartado de Correos, 42, ES-08750 Molins de Rei, Barcelona, Spain |
| TEL |
+34-3-680-2842 |
| FAX |
+34-3-680-2869 |

| SEKISUI ALVEO (BENELUX) B.V. * |
More |
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| Lines of business |
Sale of polyolefin foam |
| Address |
De Raaf 33a NL-4102 DG Culemborg, the Netherlands |
| TEL |
+31-345-533939 |
| FAX |
+31-345-534866 |

| SEKISUI S- LEC B.V. * |
More |
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| Lines of business |
Manufacture and sale of interlayer film |
| Address |
Metaalweg 5,6045 JB, Roermond, the Netherlands |
| TEL |
+31-475-349900 |
| FAX |
+31-475-349999 |
| URL |
http://www.s-lec.eu/ |

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| Lines of business |
Manufacture and sale of PVC rain gutters and other building materials |
| Address |
Metaalweg 7,6045 JB, Roermond, the Netherlands |
| TEL |
+31-475-322851 |
| FAX |
+31-475-328248 |
| URL |
http://www.eslon.nl/ |

| SEKISUI EUROPE B.V. * |
More |
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| Lines of business |
International finance, fund raising |
| Address |
Metaalweg 5,6045 JB, Roermond, the Netherlands |
| TEL |
+31-475-349963 |
| FAX |
+31-475-349999 |

| SEKISUI SPR EUROPE G.m.b.H. * |
More |
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| Lines of business |
Pipe rehabilitation business (development of rehabilitation methods, production, sale of materials and equipment, construction) |
| Address |
Julius - Mueller - Strasse 6, Schieder - Schwalenberg, Germany |
| TEL |
+49-5284-705404 |
| FAX |
+49-5284-705115 |
| URL |
http://www.sekisuispr.com |

| SEKISUI NORDITUBE TECHNOLOGIES, S.E. * |
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| Address |
Julius-Müller-Straße 6 32816,Schieder-Schwalenberg, Germany |
| TEL |
+49-5284-94298 10 |

| KMG PIPE TECHNOLOGIES,G.m.b.H. * |
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| Address |
Julius-Müller-Straße 6,32816 Schieder-Schwalenberg, Germany |
| TEL |
+49-5284-7050 |

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| Address |
An der Brehnaer Straße 1, 06794 Glebitzsch, Germany |
| TEL |
+49-34954-4970 |

| RABMER HOLDING G.m.b.H. * |
More |
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| Lines of business |
Pipe layout construction |
| Address |
Bruckbachweg 23, A-4203 Altenberg bei Linz, Austria |
| TEL |
+43-7230-7213-0 |
| FAX |
+43-7230-8093-731 |

| SEKISUI SPECIALTY CHEMICALS EUROPE ,S.L. * |
More |
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| Lines of business |
Manufacture and sale of PVA resins |
| Address |
Apartado 1388 43080 Tarragona, Spain |
| TEL |
+34-977-549-899 |
| FAX |
+34-977-544-982 |

| SEKISUI DIAGNOSTICS (UK) LIMITED * |
More |
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| Lines of business |
Development, manufacture, and sale of diagnostic reagents and raw materials (enzymes) |
| Address |
50 Gibson Drive Kings Hill, West Malling Kent, ME19 4AF, United Kingdom |
| TEL |
+44-1732-220022 |



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