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