1
                                                                   Exhibit 21.1
                                                                               
                                                                               
                                                                               
                          SUBSIDIARIES OF THE COMPANY                          
                                                                               
                                                                               
                                                                               
                                                                               
         Central de Industrias S.A. de C.V. (99.6%) (Mexico)                   
         Equipos Automotrices Totales S.A. de C.V. (Mexico)                    
         Fair Haven Industries, Inc. (Michigan)                                
         Favesa S.A. de C.V. (Mexico)                                          
         General Seating of Canada (35%) (Canada)                              
         General Seating of America (35%) (Delaware)                           
         Industrias Cousin Freres S.L. (49.9%) (Spain)                         
         Intertrim S.A. de C.V (99.5%) (Mexico)                                
         Lear France E.U.R.L (France)                                          
         Lear Plastics Corporation (Delaware)                                  
         Lear Seating (Thailand) Corp., Ltd. (49%) (Thailand)                  
         Lear Seating (U.K.) Ltd. (United Kingdom)                             
         Lear Seating Australia Pty., Ltd. (Australia)                         
         Lear Seating Austria Autositze (Austria)                              
         Lear Seating Austria Autositze GmbH & Co. KG (Austria)                
         Lear Seating Canada Ltd. (Canada)                                     
         Lear Seating GmbH (Germany)                                           
         Lear Seating GmbH & Co. KG (Germany)                                  
         Lear Seating Holdings Corp. No. 50 (Delaware)                         
         Lear Seating Industries Holdings B.V. (Netherlands)                   
         Lear Seating International Ltd. (Barbados)                            
         Lear Seating Italia S.r.L. (Italy)                                    
         Lear Seating Poland Sp. Z o.o. (Poland)                               
         Lear Seating Sweden, AB (Sweden)                                      
         Logmex S.A. de C.V. (49%) (Mexico)                                    
         LS Acquisition Corp. No. 14 (Delaware)                                
         LS Acquisition Corporation No. 24 (Delaware)                          
         Markol Otomotiv Yan Sanayi Ve Ticaret Anonim Sirketi (35%) (Turkey)   
         No Sag Drahtfedern GmbH (Germany)                                     
         No Sag Drahtfedern Spitzer & Co. KG (Austria)                         
         NS Beteilgungs GmbH (Germany)                                         
         Pacific Trim Corporation Ltd. (20%) (Thailand)                        
         Probel S.A. (30.86%) (Brazil)                                         
         Progress Pattern Corporation (Delaware)                               
         SEPI S.p.A. (Italy)                                                   
         SEPI Sud S.p.A. (Italy)                                               
         Societe No Sag Francaise (56%) (France)                               
         Souby S.A. (France)                                                   
         Spitzer GmbH (62.5%) (Austria)                                        
                                                                               
         All Subsidiaries are wholly-owned unless otherwise indicated.