Exhibit 21






                    SUBSIDIARIES OF THE REGISTRANT
                                   
                                   
                                   
                                   
Except as indicated otherwise, the subsidiaries listed below are  100%
owned by the registrant as of March 30, 1994.

                                                  COUNTRY OF STATE
       NAME OF SUBSIDIARY                         OF INCORPORATION
   Everest & Jennings, Inc.                           California
   Smith & Davis Manufacturing Company                Missouri
   Everest & Jennings Canadian Ltd.                   Canada
   Everest & Jennings de Mexico, S.A. de C.V. (a)     Mexico


             (a) 80% owned by the registrant




Subsidiaries omitted from this list, considered in the aggregate as  a
single subsidiary, would not constitute a significant subsidiary.