PARENTS & SUBSIDIARIES OF THE REGISTRANT

There is no parent of the registrant.

The  Registrant  owns 100% of the  outstanding  capital  stock of the  following
subsidiary:

Business Name of Corporation                     Jurisdiction of Incorporation

Dixie Type & Supply Company, Inc.                             Alabama
(merged into Registrant effective January 1, 1998)



The aforementioned is included in the Consolidated  Financial  Statements of the
Registrant filed herewith.