EXHIBIT 21

     Subsidiaries  of  the  Registrant  are  Shaw  Transport,  Inc.,  a  Georgia
corporation;  Shaw Financial Services,  Inc., a Georgia Corporation;  Bell-Mann,
Inc., a Georgia  corporation;  Carpetland  USA,  Inc.,  an Indiana  corporation;
Carpets  International,  PLC., a United Kingdom corporation;  and Capital Carpet
Industries, Pty., Ltd., an Australian corporation.