Exhibit 21
Subsidiaries of Arvin Industries, Inc.
Set forth below are the names of certain subsidiaries, at
least 50% owned, directly or indirectly, of the Company
included in the consolidated financial statements of the
Company and its subsidiaries in the Company's Annual Report
on Form 10-K for the year ended December 29, 1996. Certain
subsidiaries, which when considered in the aggregate would
not constitute a significant subsidiary, are omitted from
the list below.
State or Other
Jurisdiction of
Company Name Incorporation
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Maremont Corporation Delaware
Maremont Exhaust Products, Inc. Delaware
Gabriel Europe, Inc. Delaware
Q International, Inc. Delaware
Gabriel Ride Control Products, Inc. Delaware
Roll Coater, Inc. Indiana
Arvin International Holdings, Inc. Indiana
AVM, Inc. South Carolina
Arvin Automotive of Canada Canada
Arvin Ride Control Products, Inc. Canada
Arvin Finance Company of Canada Canada
Arvin Canada Holding, Ltd. Canada
Way Assauto S.r.l. Italy
Arvin de Mexico S.A. de C.V. Mexico
Arvin-Exhaust B.V. The Netherlands
Arvin International Holland B.V. The Netherlands
Arvin-Exhaust S.A. Spain
A. P. Amortiguadores, S.A. Spain
Arvin France S.A. France
Arvin International U.K., PLC United Kingdom
Arvin Exhaust Ltd. United Kingdom
Arvin Investment U.K., Ltd. United Kingdom
Timax U.K., Ltd. United Kingdom
Gabriel S. A. (Pty.) Ltd. South Africa