EXHIBIT 21

ROCKWELL INTERNATIONAL CORPORATION

LIST OF SUBSIDIARIES OF THE COMPANY
AS OF DECEMBER 19, 1996

PERCENTAGE OF VOTING
SECURITIES OWNED BY
-------------------------
NAME AND JURISDICTION REGISTRANT SUBSIDIARY
--------------------- ---------- ----------

Allen-Bradley Company, Inc. (Wisconsin)................................ 100%
Reliance Electric Company (Delaware)................................. 100%
Rockwell Collins, Inc. (Delaware)...................................... 100%
Rockwell Heavy Vehicle Systems, Inc. (Delaware)........................ 100%
Rockwell Light Vehicle Systems, Inc. (Delaware)........................ 100%
Rockwell Semiconductor Systems, Inc. (Delaware)........................ 100%
Rockwell International Finance Corporation (Delaware)................ 100%

Listed above are certain consolidated subsidiaries included in the
consolidated financial statements of the Company. Unlisted subsidiaries,
considered in the aggregate, do not constitute a significant subsidiary.