EXHIBIT 21

              GENCOR INDUSTRIES, INC. AND SUBSIDIARIES

                   SUBSIDIARIES OF THE REGISTRANT

                                  
All of the operating subsidiaries of Gencor Industries, Inc., a Delaware 
Corporation, listed below are included in the Consolidated Financial 
Statements:

                                        State in Which      Country in Which
                                         Incorporated         Incorporated
                                        --------------      ----------------
                                                     

General Combustion Corporation              Florida   

Gencor Systems Inc.                         Florida   

Thermotech Systems Corporation              Florida   

General Combustion Limited                                       England
                                                     
Genco-Sellers, Inc.                       Pennsylvania 
                                                     
Bituma-Stor, Inc.                             Iowa      
                                                     
Bituma Corporation                         Washington

The Davis Line, Inc.                        Indiana   

Equipment Services Group, Inc.              Florida