EXHIBIT 21(a)


                  SUBSIDIARIES OF REX STORES CORPORATION

                                                   State of
           Name                                 Incorporation
  
  Rex Radio and Television, Inc.                   Ohio
  
  Stereo Town, Inc.                                Georgia
  
  Kelly & Cohen Appliances, Inc.                   Ohio
  
  Rex Kansas, Inc.(1)                              Kansas
  
  AVA Acquisition Corp.(2)                         Delaware
  
  A.V. Compadres, Inc.(2)                          Ohio
  
  
  --------------
  
  (1)    Wholly-owned subsidiary of Rex Radio and Television, Inc.
  
  (2)    Non-operating subsidiary
  
  
  
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