d

                                                        Exhibit 21
   
              SUBSIDIARIES OF HA-LO INDUSTRIES, INC.


The following is a list of all direct and indirect subsidiaries of 
the registrant as of March 24, 1997. The state or other 
jurisdiction of incorporation or organization is indicated in 
parentheses followingn each subsidiary's name. The names of the 
divisions or other business units of each subsidiary are indented 
and listed below the relevant subsidiary's name.

Fletcher, Barnhardt & White, Inc. (Illinois)
Market U.S.A., Inc. (Illinois)
  Marusa Marketing, Ltd. (Canada)
HA-LO Sports, Inc. (Illinois)
Creative Concepts in Advertising, Inc. (Michigan)
  Creadis Group, Inc. (British Columbia)
  1132832 Ontario, Corp. (Ontario)
  1132831 Ontario, Corp. (Ontario)