Exhibit 21 
 
                                SUBSIDIARIES 
 
The Company owns or controls the common stock (the only class authorized) of  
the following subsidiaries: 
 
                                       Percentage of        State or Country 
Name of Corporation                        Ownership        of Incorporation 
                                                       
Fluke International Corporation             100  <F1>             Washington 
Fluke Deutschland GmbH                      100  <F2>                Germany 
Fluke Electronics Canada, Inc.              100  <F2>                 Canada 
Fluke Foreign Sales Corporation             100  <F2>                   Guam 
Fluke Holland B.V.                          100  <F2> <F3>   The Netherlands 
Fluke Singapore Pte. Ltd.                   100  <F2>              Singapore 
K. K. Fluke                                 100  <F2>                  Japan 
Fluke Europe B.V.                           100  <F2>        The Netherlands 
Fluke Osterreich GmbH                       100  <F4>                Austria 
Fluke Belgium N.V./S.A.                     100  <F4>                Belgium 
Fluke Danmark A.S.                          100  <F4>                Denmark 
Fluke Finland Oy                            100  <F4>                Finland 
Fluke France S.A.                           100  <F4>                 France 
Fluke Italia S.r.l.                         100  <F4>                  Italy 
Fluke Norge A/S                             100  <F4>                 Norway 
Fluke Iberica S.L.                          100  <F4>                  Spain 
Fluke Sverige AB                            100  <F4>                 Sweden 
Fluke Switzerland AG                        100  <F4>            Switzerland 
Fluke U.K. Ltd.                             100  <F4>         United Kingdom 
Fluke Holding B.V.                          100  <F4>        The Netherlands 
Fluke Industrial B.V.                       100  <F5>        The Netherlands 
Fluke Nederland B.V.                        100  <F5>        The Netherlands 
 
<FN> 
<F1>  Owned by Fluke Corporation 
<F2>  Owned by Fluke International Corporation 
<F3>  Not active but remains incorporated 
<F4>  Owned by Fluke Europe B.V. 
<F5>  Owned by Fluke Holding B.V. 
 
 
 
The accounts of these subsidiaries are included in the accompanying  
consolidated financial statements.