EXHIBIT 21
                                
                                
             RAWLINGS SPORTING GOODS COMPANY, INC.
                                

Rawlings Sporting Goods Company, Inc., a Delaware corporation
(the "Company") is the parent.  The subsidiaries of the Company,
each of which is wholly-owned by the Company, are as follows:

                                             Jurisdiction of 
                                             Incorporation or
Name                                         Organization

Rawlings de Costa Rica                            Costa Rica

Rawlings Sporting Goods Company of Missouri       Missouri

Rawlings Canada, Inc.                             Nova Scotia