Exhibit 21
                                THE TORO COMPANY
                           SUBSIDIARIES OF REGISTRANT

All the following subsidiaries are included in the consolidated financial
statements of The Toro Company as of
July 31, 1994.




                                                             STATE OR OTHER                PERCENTAGE OF VOTING
                                                              JURISDICTION                    SECURITIES OWNED
                   NAME                                     OF INCORPORATION                 BY IMMEDIATE PARENT
    ------------------------------------------              -----------------              ----------------------
                                                                                     
    Toro Australia Pty. Limited                                Australia                            100%

    Toro Credit Company                                        Minnesota                            100%

    Toro Europe                                                Belgium                              100%

    Toro Foreign Sales Corporation                             Barbados                             100%

    Lawn-Boy Inc.                                              Delaware                             100%

    Toro Probiotic Products, Inc.                              Minnesota                            100%

    Toro Sales Company                                         Minnesota                            100%

    Toro Southwest, Inc.                                       California                           100%