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