EXHIBIT 21
SUBSIDIARIES OF USA TRUCK, INC.
| (1) | International Freight Services, Inc. (“IFS”), a Delaware corporation |
| (2) | Davis Transfer Company Inc. (“DTC”), a Georgia corporation |
| (3) | Davis Transfer Logistics Inc. (“DTL”), a Georgia corporation |
| (4) | B & G Leasing, L.L.C., (“B & G”), a Georgia limited liability corporation |
| (5) | Skyraider Risk Retention Group Inc. (“SRRG”), a South Carolina corporation |