EXHIBIT 22.1

 
 
                              SUBSIDIARIES OF THE COMPANY
 
 
 
      The following is a list of the subsidiaries of Unit Instruments, Inc. The
      Company owns, directly or indirectly, 100% of the voting securities of
      each subsidiary.

 
 

                                                             State of Jurisdiction
Name                                                           or Incorporation
- ----                                                           ----------------
                                                            
Control Systems, Inc.                                              New Mexico

Unit Foreign Sales Corporation                                   Virgin Islands

Unit Instruments Limited                                            Ireland

Unit Instruments Japan, Inc.                                         Japan

Unit Instruments, GmbH                                              Germany

Unit Instruments Korea Ltd.                                       South Korea