141
                                                    EXHIBIT 22



                PARENTS AND SUBSIDIARIES


      There  are  no  parents  of the  Company.  There  is  no subsidiary for
which separate financial statements are  filed.  The  following list includes
the Company and its subsidiaries, all  of  which  are  included, in the
consolidated  financial statements.



                                 State or         Percentage of
                                 Country of       Voting Securities
        Name                     Incorporation    Owned by the Company
                                                 
     Oneida Ltd.                   New York

     Oneida Canada, Limited        Canada            100

     Camden Wire Co., Inc.         New York          100

     Buffalo China, Inc.           New York           93

     Kenwood Silver Company, Inc. New  York          100

     Oneida  Mexicana, S.A. de C.V. Mexico           100

     Oneida Distribution Services, Inc. New  York    100

     Oneida International, Inc.    Delaware           80