EXHIBIT 21 SUBSIDIARIES OF THE REGISTRANT ------------------------------ State of Subsidiary Incorporation Doing Business As - ---------- ------------- ----------------- AHC Inc. Alabama AHC Inc. Allsteel Inc. Illinois Allsteel Inc. BPI Inc. Iowa BPI Inc. The Gunlocke Company Iowa The Gunlocke Company Hearth Technologies Inc. Iowa Hearth Technologies Inc. Hiebert East, Inc. Iowa Hiebert East, Inc. Holga Inc. Iowa Holga Inc. HON Export Limited Iowa HON Export Limited HON Financial Corporation III Iowa HON Financial Corporation III HON INDUSTRIES (Canada) Inc. Canada HON INDUSTRIES (Canada) Inc. HON Technology Inc. Iowa HON Technology Inc. Murphy-Miller Co. Iowa Murphy-Miller Co. Panel Concepts, Inc. Delaware Panel Concepts, Inc. T.M. Export Inc. Barbados T.M. Export Inc. -68-