EXHIBIT (22)


                   LUFKIN INDUSTRIES, INC. AND SUBSIDIARIES

                        SUBSIDIARIES OF THE REGISTRANT

 
 
                                                                                     Name under which
                                                  Jurisdiction                       such subsidiary
          Name of subsidiary                    of Incorporation                      does business
- ------------------------------------            ----------------                    ----------------
                                                                               
Lufkin Industries Canada, Ltd.                 Province of Alberta,                       Same
      Canada

P. T. Lufkin Indonesia                         Republic of Indonesia                      Same


Lufkin Industries FSC, Inc.                    Barbados                                   Same


Lufkin Industries Europe, Bv.                  The Netherlands                            Same