EXHIBIT (21)
 
                                 STEPAN COMPANY
                           SUBSIDIARIES OF REGISTRANT
 


SUBSIDIARY                                          ORGANIZED UNDER THE LAWS OF:
- ----------                                          ----------------------------
                                                 
Stepan Europe S.A..................................           France
Stepan Canada, Inc.................................           Canada
Stepan Mexico, S.A. de C.V.........................           Mexico
Stepan Deutschland GmbH............................           Germany