EXHIBIT 21.1
 
                     VITRONICS CORPORATION AND SUBSIDIARIES
 
    The following is a list of the Company's subsidiaries:
 


                                                                                   PERCENTAGE OF VOTING SECURITIES
                                                                                         OWNED BY VITRONICS
NAME                                           ORGANIZED UNDER LAWS OF           CORPORATION AS OF DECEMBER 31, 1996
- --------------------------------------  --------------------------------------  -------------------------------------
                                                                          
 
Vitronics Europe Limited                          United Kingdom                                    100%
 
Vitronics Foreign Sales Corporation                 Barbados                                        100%

 
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