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                                                                     EXHIBIT 21
 

                         SUBSIDIARIES OF THE REGISTRANT


        Align-Rite International, Inc. is incorporated in the State of 
California.

        The following table shows the Company's subsidiaries as of March 31,
1998, and the jurisdiction under which each subsidiary is incorporated. These
subsidiaries are included in the Company's consolidated financial statements.



                                                                             
                                                                               
                                         JURISDICTION                           
                                              OF                              
                                         INCORPORATION                           
                                         -------------                            
                                                                
Align-Rite International Inc. .......... California, USA
Align-Rite BV .......................... Netherlands
  Align-Rite GmbH ...................... Heilbronn, Germany
Align-Rite International Limited ....... United Kingdom                  
  Align-Rite Limited ................... United Kingdom                  
  Align-Rite Corporation ............... Nevada, USA.