EXHIBIT 21

Updated to
December 31, 2004
SUBSIDIARIES

Cooper has no parent. The subsidiaries of Cooper are listed in groupings that
indicate the nature and management of the operations of each. Unless noted
herein, all subsidiaries are wholly owned by Cooper or one of its subsidiaries.

Place of
Name Incorporation
---- -------------

A. GENERAL CORPORATE ADMINISTRATION

Brownly-Consultadoria e Projectos Lda Madeira Free Zone
CBE Services, Inc. Delaware, U.S.
CI Finance, Inc. Delaware, U.S.
CI Leasing Company Delaware, U.S.
Cooper Bermuda Investments Ltd. Bermuda
Cooper Bussmann Finance, Inc. Delaware, U.S.
Cooper Electrical Products Mexico, LLC Delaware, U.S.
Cooper Enterprises LLC Delaware, U.S.
Cooper Europe Finance LLC Delaware, U.S.
Cooper Europe Finance SNC France
Cooper European Finance, Inc. Delaware, U.S.
Cooper Finance Group L.P. United Kingdom
Cooper Finance Group, S a.r.l. Luxembourg
Cooper Finance Investment LLC Delaware, U.S.
Cooper Finance (Bermuda) Ltd. Bermuda
Cooper Finance USA, Inc. Delaware, U.S.
Cooper France Finance, Inc. Delaware, U.S.
Cooper France Finance SNC France
Cooper France Investment LLC Delaware, U.S.
Cooper Global LLC Delaware, U.S.
Cooper Holdings Ltd. Bermuda
Cooper Hungary Group Financing Limited Liability Company Hungary
Cooper Industries (Canada) Company Nova Scotia, Canada
Cooper Industries (Canada) Inc. Ontario Canada
Cooper Industries Australia Pensions Pty Ltd Australia
Cooper Industries Australia Pty Limited Australia
Cooper Industries Finance B.V. Netherlands
Cooper Industries Finanzierungs-GbR Germany
Cooper Industries Foreign Sales Company, Limited Barbados
Cooper Industries Foundation Ohio, U.S.
Cooper Industries International LLC Delaware, U.S.
Cooper Industries, Inc. Delaware, U.S.
Cooper Industries, LLC Delaware, U.S.
Cooper Industries, Inc. Ohio, U.S.
Cooper Industries Mexico, S. de R.L. de C.V. Mexico
Cooper International Company Delaware, U.S.
Cooper International Finance, Inc. Delaware, U.S.
Cooper Investment Group L.P. United Kingdom
Cooper Investment Group. S a.r.l. Luxembourg
Cooper Luxembourg Finance S a.r.l. Luxembourg
Cooper Offshore Holdings Ltd. Bermuda

Place of
Name Incorporation
---- -------------

A. GENERAL CORPORATE ADMINISTRATION

Cooper Pensions Limited United Kingdom
Cooper Power Systems Finance, Inc. Delaware, U.S.
Cooper Power Tools Finance, Inc. Delaware, U.S.
Cooper Securities, Inc. Texas, U.S.
Cooper Technologies Company Delaware, U.S.
Cooper US, Inc. Delaware, U.S.
Cooper Western Hemisphere Company Delaware, U.S.

Place of
Name Incorporation
---- -------------

B. ELECTRICAL PRODUCTS

Alpha Lighting, Inc. Delaware, U.S.
Arrow-Hart, S.A. de C.V. Mexico
Atlite Inc. Delaware, U.S.
Blessing International B.V. Netherlands
Borden/Reaves, Inc. California, U.S.
Broomco (1644) Limited United Kingdom
Bussmann do Brasil Ltda. Brazil
Bussmann International, Inc. Delaware, U.S.
Bussmann, S. de R.L. de C.V. Mexico
BZ Holdings Inc. Delaware, U.S.
Capri Codec S.A.S. France
CEAG Apparatebau Hundsbach GmbH & Co. OHG Germany
CEAG Apparatebau Hundsbach Verwaltungsgesellschaft mbH Germany
CEAG Notlichtsysteme GmbH Germany
Componentes de Iluminacion, S. de R.L. de C.V. Mexico
Connectron, Inc. New Jersey, U.S.
Cooper (UK) Group Limited United Kingdom
Cooper (U.K.) Limited United Kingdom
Cooper B-Line, Inc. Delaware, U.S.
Cooper B-Line Limited United Kingdom
Cooper Bussmann, (U.K.) Limited United Kingdom
Cooper Bussmann, Inc. Delaware, U.S.
Cooper Bussmann India Private Limited India
Cooper China Co., Ltd. China
Cooper Corelite, Inc. Delaware, U.S.
Cooper Crouse-Hinds AS Norway
Cooper Crouse-Hinds B.V. Netherlands
Cooper Crouse-Hinds GmbH Germany
Cooper Crouse-Hinds Pte. Ltd. Singapore
Cooper Crouse-Hinds LLC (49% owned by
Cooper Industries International Company) Dubai, U.A.E.
Cooper Crouse-Hinds, LLC Delaware, U.S.
Cooper Crouse-Hinds, S.A. Spain
Cooper Crouse-Hinds, S.A. de C.V. Mexico
Cooper Crouse-Hinds (UK) Ltd. United Kingdom
Cooper Electric (Shanghai) Co., Ltd. China
Cooper Electrical Australia Pty. Limited Australia
Cooper Electrical France SARL France
Cooper Electrical International, Inc. Delaware, U.S.
Cooper Electronic Technologies, Inc. Florida, U.S.
Cooper Industries Holdings GmbH Germany
Cooper Industries GmbH Germany
Cooper Industries (U.K.) Limited United Kingdom
Cooper Lighting and Security Limited United Kingdom
Cooper Lighting de Mexico, S. de R.L. de C.V. Mexico
Cooper Lighting, Inc. Delaware, U.S.A.
Cooper Menvier B.V. Netherlands
Cooper Menvier France SARL France
Cooper Menvier S.A.S. France
Cooper Mexico Distribucion, S. de R.L. de C.V. Mexico

Place of
Name Incorporation
---- -------------

Cooper Power Systems do Brasil Ltda. Brazil
Cooper Power Systems, Inc. Delaware, U.S.
Cooper Power Systems Transportation Company Wisconsin, U.S.
Cooper Security Limited United Kingdom
Cooper Shanghai Power Capacitor, Co. Ltd. (65% owned China
by Cooper China Co., Ltd.)
Cooper Wiring Devices, Inc. New York, U.S.
Cooper Wiring Devices de Mexico, S.A. de C.V. Mexico
Crompton Lighting Holdings Limited United Kingdom
Crompton Lighting International Limited United Kingdom
Crompton Lighting Investments Limited United Kingdom
CTIP Inc. Delaware, U.S.
Digital Lighting Holdings Limited (50% owned by Alpha
Lighting, Inc.) British Virgin Islands
Digital Lighting Co., Limited (50% owned by Digital Hong Kong
Lighting Holdings Limited and 1% owned by Alpha
Lighting, Inc.)
Dunfermline Company Ireland
EAM Asset Management Corp. Delaware, U.S.
Electromanufacturas, S.A. de C.V. Mexico
Fulleon Limited United Kingdom
Hi-Tech Enclosures Limited United Kingdom
Iluminacion Cooper de las Californias S. de R.L. de C.V. Mexico
Industrias Royer, S.A. de C.V. Mexico
McGraw-Edison Development Corporation Delaware, U.S.
MEDC Limited United Kingdom
Menvier CSA Srl Italy
Menvier Group Limited United Kingdom
Menvier Overseas Holdings Limited United Kingdom
Menvier Research Limited Ireland
North American Consumer Products, Inc. Delaware, U.S.
PCV Incorporated Delaware, U.S.
PDS Edison Power Systems Co., Ltd. China
(60% owned by Cooper Power Systems, Inc.)
PowerStor, Inc. California, U.S.
Pretronica Precisao Electronica Lda. Portugal
Regent Far East Limited Hong Kong
Regent Holding Corp. Delaware, U.S.
Regent Lighting Corporation Delaware, U.S.
RL Manufacturing Sdn. Bhd. Malaysia
RLS Incorporated Delaware, U.S.
RTE Far East Corporation Taiwan
Scantronic Benelux B.V. Netherlands
Scantronic Holdings Limited United Kingdom
Scantronic International Limited United Kingdom
Silver Light International Limited (50% owned by Cooper
International Company) British Virgin Islands
Societe Civile Immobiliere NOEMY France
Thomas A. Edison Research & Development Center
(Shanghai) Co., Ltd. China
Transmould Limited Ireland
Univel EPE Greece

Place of
Name Incorporation
---- -------------

C. TOOLS & HARDWARE

Airetool and Yost Superior Realty, Inc. Ohio, U.S.
(50% owned by Cooper Power Tools, Inc.)
Collins Associates Ltd. British Virgin Islands
Cooper Brands, Inc. Delaware, U.S.
Cooper (Great Britain) Ltd. United Kingdom
Cooper Industries France SARL France
Cooper Italia S.p.A. Italy
Cooper Power Tools B.V. Netherlands
Cooper Power Tools GmbH Beteiligungen Germany
Cooper Power Tools, Inc. Delaware, U.S.A.
Cooper Power Tools GmbH & Co. Germany
Cooper Power Tools, S.A.S. France
Cooper Tools B.V. Netherlands
Cooper Tools de Mexico, S. de R.L. de C.V. Mexico
Cooper Tools GmbH Germany
Cooper Tools Hungaria Kft. Hungary
Cooper Tools International, LLC Delaware, U.S.
Cooper Tools Industrial Ltda. Brazil
Cooper Tools Manufacturing, S. de R.L. de C.V. Mexico
Cooper Tools Pty. Limited Australia
Cooper Tools S.A.S. France
Cooper Tools, Inc. Delaware, U.S.
Deutsche Gardner-Denver Beteiligungs-GmbH Germany
Empresa Andina de Herramientas, S.A. Colombia
Erem S.A. Switzerland
Lufkin Europa B.V. Netherlands
Metronix Messgerate und Elektronik GmbH Germany
Nicholson Mexicana, S.A. de C.V. Mexico
Societe Civile Immobiliere PRECA France
Societe Civile Immobiliere R.M. France
The Cooper Group, Inc. Delaware, U.S.

Place of
Name Incorporation
---- -------------

D. INACTIVE SUBSIDIARIES

B & S Fuses Limited United Kingdom
Cooper Power Systems Overseas, Inc. Delaware, U.S.
Cooper Power Systems Pty. Ltd. Australia
Cooper Power Tools de Mexico, S.A. de C.V. Mexico
Cortek Internacional, S.A. Costa Rica
Crouse-Hinds de Venezuela, C.A. Venezuela
DFL Fusegear Limited United Kingdom
Eagle Electric MFG. Co. Mexico, S.A. de C.V. Mexico
Edison Fusegear, Inc. Delaware, U.S.
Firecom Limited United Kingdom
Gardner-Denver (Aust.) Pty. Limited Australia
Gardner-Denver International, C.A. Venezuela
Homelink Telecom Limited United Kingdom
JSB Electrical Limited United Kingdom
Kestron Units Limited United Kingdom
Mannin Circuits Limited Isle of Man
Manufacturing Electrical Design Consultants Limited United Kingdom
McGraw-Edison Export Corporation Delaware, U.S.
Menvier (CJS) Ltd. United Kingdom
Menvier Electronics International Pty Ltd. Australia
Menvier Limited United Kingdom
Menvier Security Limited United Kingdom
Menvier-Amberlec Systems Limited United Kingdom
MSG Leasing Limited United Kingdom
Next Loudspeakers Limited United Kingdom
Next Two (International) Limited United Kingdom
Next Two Limited United Kingdom
Regalsafe Limited United Kingdom
Scantronic B.V. Netherlands
Scantronic International Holdings B.V. Netherlands
Scantronic Limited United Kingdom
Si-Tronic Srl (49% owned by Scantronic International
Limited) Italy
Synchrobell Limited United Kingdom
WPC Corporation, Inc. Delaware, U.S.
WPP, Inc. Oregon, U.S.