EXHIBIT 21




                        SUBSIDIARIES OF PERCEPTRON, INC.


The following two corporations are subsidiaries of Perceptron, Inc.

1.  Perceptron Europe B.V., a corporation organized under the laws of the
    Netherlands.

2.  Perceptron (Europe) GmbH, a corporation organized under the laws of Germany,
    is a wholly owned subsidiary of Perceptron Europe B.V.