EXHIBIT 21


                      RAWLINGS SPORTING GOODS COMPANY, INC.


Rawlings Sporting Goods Company, Inc., a Delaware corporation (the "Company") is
the parent. The subsidiaries of the Company, each of which is wholly-owned by
the Company, are as follows:

                                                   Jurisdiction of Incorporation
Name                                                       or Organization
- --------------------------------------       -----------------------------------

Rawlings de Costa Rica                                       Costa Rica

Rawlings Sporting Goods Company of Missouri                  Missouri

Rawlings Canada, Inc.                                        Nova Scotia


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