EXHIBIT 21.O

                           SUBSIDIARIES OF THE COMPANY

The following are the Company's subsidiaries as of the close of the fiscal year
ended June 30, 2005. All beneficial interests are wholly-owned, directly or
indirectly, by the Company, except for Napco Gulf security Group of which the
Company owns 51%,and are included in the Company's consolidated financial
statements.



Name                                         State or Jurisdiction of Organization
- ----                                         -------------------------------------
                                          
Alarm Lock Systems, Inc.                                    Delaware

Continental Instruments, LLC                                New York

Napco Security Systems International, Inc.                  New York

Napco/Alarm Lock Exportadora, S.A.                     Dominican Republic

Napco/Alarm Lock Grupo Internacional, S.A.             Dominican Republic
(formerly known as NSS Caribe, S.A.)

Napco Group Europe, Limited                                 England

Napco Gulf Security Group, LLC                              New York



                                      E-34