EXHIBIT (21)(a)
                         SUBSIDIARIES OF THE REGISTRANT

The following are wholly-owned subsidiaries of the Registrant:

<Table>
<Caption>
                                                                                               STATE OF
NAME                                       TRADE NAME(S)                                       INCORPORATION
- ----                                       -------------                                       -------------
                                                                                         
Miller Plant Farms, Inc.                   Miller Plant Farms                                  Delaware

Calloway's Nursery of Texas, Inc.          Calloway's Nursery                                  Delaware

Cornelius Nurseries, Inc.                  Cornelius Nurseries; Turkey Creek Farms             Texas
</Table>