EXHIBIT 21.1


                     SUBSIDIARIES OF POWELL INDUSTRIES, INC.


<Table>
<Caption>
NAME OF DOMESTIC SUBSIDIARY                    STATE OF INCORPORATION
- ---------------------------                    ----------------------
                                            

Delta-Unibus Corp.                             Illinois
Powell Electrical Manufacturing Co.            Delaware
 Powell Power Electronics Company, Inc.        Delaware
Powell-Process Systems, Inc. (Inactive)        Utah
Powell-ESCO Company                            Texas
Unibus, Inc.                                   Ohio
Powell Energy Systems Inc. (Inactive)          Nevada
Transdyn Controls, Inc.                        California
Traction Power Systems, Inc.                   Delaware
</Table>

<Table>
<Caption>
NAME OF FOREIGN SUBSIDIARY                     COUNTRY OF INCORPORATION
- --------------------------                     ------------------------
                                            
Powell Foreign Sales Corporation               Barbados, West Indies
</Table>