EXHIBIT 21


                                  SUBSIDIARIES
                                  ------------
                                        
City Truck and Trailer Parts of Alabama, Inc., an Alabama Corporation

City Truck and Trailer Parts of Alabama, L.L.C., an Alabama Limited Liability 
Company
 
City Truck and Trailer Parts of Tennessee, Inc., a Tennessee Corporation
 
City Friction, Inc., an Alabama Corporation

Truck & Trailer Parts, Inc., a Georgia Corporation
 
Truckparts, Inc., a Connecticut Corporation
 
Associated Brake Supply, Inc., a California Corporation
 
Associated Truck Center, Inc., a California Corporation
 
Onyx Distribution, Inc., a California Corporation
 
Associated Truck Parts of Nevada, Inc., a Nevada Corporation
 
Freeway Truck Parts of Washington, Inc., a Washington Corporation
 
Tisco, Inc., a California Corporation
 
Tisco of Redding, Inc., a California Corporation