EXHIBIT 21
CLARCOR INC. SUBSIDIARIES
JURISDICTION OF
INCORPORATION OR PERCENT OF
NAME ORGANIZATION OWNERSHIP
- --------------------------------------------- -------------------- -------------
CLARCOR Consumer Products, Inc. Delaware 100%
J. L. Clark, Inc. Delaware 100%
CLARCOR Filtration Products, Inc. Delaware 100%
Baldwin Filters, Inc. Delaware 100%
Baldwin Filters N.V. Belgium 100%*
Baldwin Filters Limited United Kingdom 100%*
Clark Filter, Inc. Delaware 100%
Dahl Manufacturing, Inc. California 100%
CLARCOR Air Filtration, Inc. Delaware 100%
MicroPure Filtration, Inc. Delaware 100%
Baldwin Filters (Aust.) Pty. Limited Australia 50%
Airguard Industries, Inc. Kentucky 100%
PleaTech Co. Michigan 60%
Guardian Filter Company Kentucky 100%
CLARCOR Precision Products, Inc. Delaware 100%
EPC Industries Inc. Michigan 100%
CLARCOR Services, Inc. Delaware 100%
CLARCOR Foreign Sales Corporation Virgin Islands 100%
G.U.D. Holdings Limited Australia 20%
CLARCOR Trading Company Delaware 100%
<FN>
- ------------------------
* Direct or indirect