1
 
                                   EXHIBIT 21
 
                              LIST OF SUBSIDIARIES
 
     1. Solmecs Corporation N.V., a Netherlands Antilles Corporation
        (100% -- owned).
 
     2. Solmecs (Israel) Ltd., an Israeli Corporation (100% owned through
        Solmecs Corporation N.V.)
 
     3. Heatex Ltd, an Israeli Corporation (85% owned through Solmecs (Israel)
        Ltd).