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Exhibit 21
DANA CORPORATION
CONSOLIDATED SUBSIDIARIES
AS OF DECEMBER 31, 2000
Dana Corporation
4500 Dorr Street
Toledo, Ohio 43615
UNITED STATES
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Dana Risk Management Services, Inc. Ohio
Dana World Trade Corporation Delaware
DTF Trucking, Inc. Delaware
Albarus, Inc. Delaware
GemStone Gasket Company Delaware
Flight Operations, Inc. Delaware
Results Unlimited, Inc. Delaware
Dana International Finance Inc. Delaware
Dana International Limited Delaware
Krizman International, Inc. Delaware
Reinz Wisconsin Gasket Co. Delaware
Victor Reinz Valve Seals, L.L.C. Delaware
Wix Filtration Media Specialists, Inc. Delaware
Wix-Helsa Company Delaware
Sealed Power Technologies Corporation of Nevada Nevada
Dana Technology Inc (f.k.a. Sanford Acquisition Company) Michigan
DSA of America, Inc. Michigan
Spicer Heavy Axle & Brake, Inc. Michigan
Glacier Vandervell, Inc. Michigan
Glacier Daido America, LLC Ohio
Dandorr L.L.C. Delaware
Spicer Heavy Axle Holdings, Inc. Michigan
Spicer Manufacturing, Inc. Indiana
Spicer Technology, Inc. Indiana
Spicer Axle, Inc. Indiana
Dana Global Logistics, Inc. Indiana
Spicer Driveshaft, Inc. Ohio
Spicer Driveshaft Assembly, Inc. Ohio
Spicer Driveshaft Manufacturing, Inc. Ohio
Echlin Investment, Inc. Delaware
Echlin Inc Connecticut
American Electronic Components, Inc. Indiana
Automotive Brake Company Inc. Delaware
Brake Parts Inc. Delaware
Friction Inc. Delaware
Brake Systems, Inc. Delaware
EPE, Inc. California
Prattville Mfg., Inc. (dormant) Delaware
Hydraulics Inc. Delaware
Automotive Controls Corp. Connecticut
Auto Parts Acquisition Inc. (fka WAWD-EAP) (dormant) Delaware
Beck/Arnley Worldparts Corp. Delaware
Brake Realty Inc. Delaware
BWD Automotive Corporation Delaware
Echlin-Ponce, Inc. Delaware
Friction Materials, Inc. Massachusetts
Iroquois Tool Systems, Inc. Pennsylvania
Lipe Corporation (dormant) Delaware
Long USA Inc. Delaware
Long Automotive Inc. Texas
Long Cooling Systems Inc. Delaware
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Midland Brake, Inc. (dormant) Delaware
Mr. Gasket, Inc. Delaware
Pacer Industries, Inc. Missouri
PAH Mexico Inc. (holding co.) Delaware
W.M. Holding Company, Inc. (holding co.) Delaware
Preferred Technical Group International, Inc. Delaware
Preferred Technical Group, Inc. Delaware
Multitec-PTG, Inc. Delaware
Ristance Corporation Indiana
Tekonsha Engineering Company Michigan
Theodore Bargman Company Michigan
United Brake Systems Inc. (dormant) Delaware
Engine Controls Distribution Services, Inc. Delaware
Diamond Financial Holdings, Inc. Delaware
Findlay Properties, Inc. Ohio
Ottawa Properties, Inc. Michigan
Shannon Properties, Inc. Delaware
First Shannon Realty of North Carolina, Inc. North Carolina
Summey Building Systems, Inc. North Carolina
Dana Credit Corporation Delaware
Farnborough Properties Partners I Limited Delaware
Farnborough Properties Partners II Limited Delaware
Farnborough Properties Partners III Limited Delaware
Farnborough Properties Partners IV Limited Delaware
DCC Project Finance Nine, Inc. Delaware
Dana Commercial Credit Corporation Delaware
Camotop Two Corporation Delaware
Camotop Five Corporation Delaware
CCD Air Ten, Inc. Delaware
CCD Air Eleven, Inc. Delaware
CCD Air Twelve, Inc. Delaware
CCD Air Thirteen, Inc. Delaware
CCD Air Fourteen, Inc. Delaware
CCD Air Twenty, Inc. Delaware
CCD Air Twenty-One, Inc. Delaware
CCD Air Twenty-Two, Inc. Delaware
CCD Air Twenty-Three, Inc. Delaware
CCD Air Thirty, Inc. Delaware
CCD Air Thirty-Two, Inc. Delaware
CCD Air Thirty-Three, Inc. Delaware
CCD Air Thirty-Four, Inc. Delaware
CCD Air Thirty-Five, Inc. Delaware
CCD Air Thirty-Six, Inc. Delaware
CCD Air Thirty-Seven, Inc. Delaware
CCD Air Thirty-Eight, Inc. Delaware
CCD Air Thirty-Nine, Inc. Delaware
CCD Air Forty, Inc. Delaware
CCD Air Forty-One, Inc. Delaware
CCD Air Forty-Two, Inc. Delaware
CCD Air Forty-Four, Inc. Delaware
CCD Air Forty-Six, Inc. Delaware
CCD Air Forty-Eight, Inc. Delaware
CCD Airway One, Inc. Delaware
CCD Rail Two, Inc. Delaware
CCD Rail Three, Inc. Delaware
CCD Rail Five, Inc. Delaware
Comprehensive Asset Services, Inc. Delaware
Dana Business Credit Corporation Delaware
Dana Commercial Finance Corporation Delaware
Dana Fleet Leasing, Inc. Delaware
DCC Company 102, Inc. Delaware
DCC Franchise Services, Inc. Delaware
DCC Project Finance One, Inc. Delaware
DCC Project Finance Two, Inc. Delaware
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DCC Project Finance Three, Inc. Delaware
DCC Linden, Inc. Delaware
DCC Project Finance Four, Inc. Delaware
DCC Project Finance Five, Inc. Delaware
DCC Project Finance Six, Inc. Delaware
DCC Project Finance Ten, Inc. Delaware
DCC Project Finance Eleven, Inc. Delaware
Washington 10 Gas Holdings, Inc. Delaware
Washington 10 Storage Corporation Delaware
DCC Project Finance Twelve, Inc. Delaware
DCC Project Finance Thirteen, Inc. Delaware
DCC Project Finance Fourteen, Inc. Delaware
DCC Project Finance Eighteen, Inc. Delaware
DCC Servicing, Inc. Delaware
DCL Holding Company, Inc. Delaware
Energy Credit Corporation Delaware
Energy Services Credit Corporation Delaware
FGHK, Ltd. Wyoming
GSP I Corporation Oregon
Isom & Associates Delaware
Iron Rhino, Inc. Delaware
Iron Rhino Construction Equipment, Inc. Delaware
Iron Rhino Industrial Equipment, Inc. Delaware
Iron Rhino Logistics, Inc. Delaware
Iron Rhino Material Handling, Inc. Delaware
JVPro One, Inc. Delaware
Kodiak Energy, Inc. Delaware
Leased Equipment, Inc. Delaware
Lease Recovery, Inc. Delaware
Midwest Housing Investments J.V., Inc. Delaware
Potomac Leasing Company Delaware
REBAC, Inc. Delaware
REBNEC Three, Inc. Delaware
REBNEC Five, Inc. Delaware
REBNEC Nine, Inc. Delaware
REBNEC Eleven, Inc. Delaware
ReDade, Inc. Delaware
Redison, Inc. Delaware
REFIRST, Inc. Delaware
REFREEZE, Inc. Delaware
REHAT, Inc. Delaware
RENAT, Inc. Delaware
Reherc, Inc. Delaware
RENOVO One, Inc. Delaware
RENOVO Three, Inc. Delaware
RENOVO Five, Inc. Delaware
RENOVO Seven, Inc. Delaware
RENOVO Nine, Inc. Delaware
RENOVO Eleven, Inc. Delaware
RENOVO Thirteen, Inc. Delaware
RENOVO Fifteen, Inc. Delaware
RENOVO Seventeen, Inc. Delaware
ReSun, Inc. Delaware
RETRAM, Inc. Delaware
Seismiq, Inc. Delaware
Shannon Health Care Realty, Inc. Delaware
Shannon Property Management, Inc. Delaware
RECONN, Inc. Delaware
Shannon Michigan Properties, Inc. Michigan
Shannon Supermarket Investors, Inc. Delaware
Dana Lease Finance Corporation Delaware
Camotop One Corporation Delaware
CCD Air Four, Inc. Delaware
CCD Air Five, Inc. Delaware
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CCD Air Seven, Inc. Delaware
CCD Air Eight, Inc. Delaware
CCD Air Nine, Inc. Delaware
CCD Air Forty-Three, Inc. Delaware
CCD Air Forty-Seven, Inc. Delaware
CCD Air Forty-Nine, Inc. Delaware
CCD Airway Two, Inc. Delaware
CCD Rail One, Inc. Delaware
CCD Rail Four, Inc. Delaware
DCC Project Finance Seven, Inc. Delaware
DCC Project Finance Eight, Inc. Delaware
DCC Project Finance Fifteen, Inc. Delaware
DCC Project Finance Sixteen, Inc. Delaware
DCC Project Finance Nineteen, Inc. Delaware
DCC Spacecom Two, Inc. Delaware
DCC Vendorcom, Inc. Delaware
DLF Company 101, Inc. Delaware
JVQ Capital One, Inc. Delaware
Provicar, Inc. Delaware
REBNEC One, Inc. Delaware
REBNEC Two, Inc. Delaware
REBNEC Four, Inc. Delaware
REBNEC Six, Inc. Delaware
REBNEC Ten, Inc. Delaware
REBNEC Twelve, Inc. Delaware
Rebaker Two, Inc. Delaware
Recap, Inc. Delaware
Rehold, Inc. Delaware
RENOVO Two, Inc. Delaware
RENOVO Four, Inc. Delaware
RENOVO Six, Inc. Delaware
RENOVO Eight, Inc. Delaware
RENOVO Twelve, Inc. Delaware
RENOVO Fourteen, Inc. Delaware
RERSEY, Inc. Delaware
RESAMM, Inc. Delaware
REVA, Inc. Delaware
Letovon Rosehill One Pty Limited Australia
Letovon Rosehill Two Pty Limited Australia
Letovon St. Kilda One Pty Limited Australia
Letovon St. Kilda Two Pty Limited Australia
DCC Canada Inc. Canada
Dana Capital S.A. France
Dana Finance S.A. France
DCC Leasing GmbH Germany
Shannon Properties GmbH Germany
Five Star Piccadilly Limited Jersey
Northavon Investments Limited Jersey
Letovon Packs Limited Jersey
Letovon Tower Hill Limited Jersey
Sibi Packs Limited Jersey
Dana Commercial Credit (UK) Limited United Kingdom
Dana Capital Limited United Kingdom
DCC (June) Limited United Kingdom
DCC (September) Limited United Kingdom
Stieber Formsprag Limited United Kingdom
Farnborough Properties Company United Kingdom
Farnborough Airport Properties Company United Kingdom
Farnborough Aerospace Centre Management Limited United Kingdom
Letovon Hammersmith Co. United Kingdom
Letovon Heathrow Co. United Kingdom
Letovon Waterloo Co. United Kingdom
Tecnologia de Mocion Controlada S.A. de C.V. Mexico
Dana Heavy Axle Mexico S.A. de C.V. (f.k.a. Eaton Manufacturera) Mexico
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Grupo Echlin Automotrices S.A. de C.V. Mexico
Balatas American Brakebloks, S.A. de C.V. Mexico
Producciones Automotrices, S.A. de C.V. Mexico
Echlin Comercial, S.A. de C.V. Mexico
Frenos Lusac, S.A. de C.V. Mexico
Lusac Comfhia de Mexico, S.A. de C.V. Mexico
Itapsa, S.A. de C.V. Mexico
FTE Mexicana, S.A. de C.V. Mexico
Inversiones Echlin S.A. de C.V. Mexico
Echlin Mexicana, S.A. de C.V. Mexico
Long de Mexico, S.A. de C.V. Mexico
Candados Universales de Mexico, S.A. de C.V. Mexico
Echlin Industrias de Mexico, S.a. de C.V. Mexico
Lipe Rollway Mexicana S.A. de C.V. Mexico
PTG Mexico, S. de R.L. de C.V. Mexico
PTG Servicios, S. de R.L. de C.V. Mexico
Wrenford Insurance Company Limited Bermuda
ROC Spicer Investment Co. British Virgin Islands
Dana Canada, Inc.(fka Hayes-Dana Inc.) Canada
3125025 Canada Inc.(federal company) Canada
Echlin Canada Inc. (federal company) Canada
Long Manufacturing Ltd. Canada
Brake Parts Canada Inc. Canada
Echlin Dominicana, S.A. Dominican Republic
Dana Foreign Sales Corporation U.S. Virgin Islands
Dana Australia (Holdings) Pty. Ltd. Australia
Dana Australia Pty. Ltd. Australia
Dana Structural Components Australia Pty. Ltd. Australia
Dana Spicer Axle Australia Pty Ltd. Australia
Dana Australia Trading Pty. Ltd. Australia
Echlin Australia Pty. Ltd.(holding co.) Australia
Kelray Australia Pty.Ltd. Australia
P.J. Warneford Components Australia
Turtle Wax Australasia Pty. Ltd. Australia
Warneford & Oldfield Pty. Limited Australia
Fujian Spicer Drivetrain Systems Co., Ltd. China
Dana Hong Kong Limited Hong Kong
Kentning Industries Limited (Never Active) Hong Kong
Echlin China Limited (Hong Kong) Hong Kong
P.T. Spicer Indonesia (Never Active) Indonesia
PT Spicer Axle Indonesia Indonesia
Dana Japan, Ltd. Japan
Dana Korea Co. Ltd. Korea
Dana Asia Pacific (Malaysia) Sdn. Bhd. Malaysia
Spicer Philippines Manufacturing Co. (inactive) Philippines
Dana Asia (Singapore) Pte. Ltd. Singapore
R.O.C. Spicer Ltd. Taiwan
Timing Investments Limited Taiwan
Taiyin Enterprise Ltd. Taiwan
Dana Asia (Taiwan) APD Co., Ltd. Taiwan
Echlin Taiwan Ltd. Taiwan
Dantean Company, Limited. (f.k.a. Spicer Thailand) Thailand
Parish Structural Products (Thailand) Limited Thailand
Dana Spicer (Thailand) Limited (fka Spicer Asia (Thailand) Thailand
Dana Austria GmbH Austria
Glacier Gleitlager Handelsgesellschaft mbH Austria
Warner Electric SA (Dormant) Belgium
Dana Belgium N.V. Belgium
Spicer Off-Highway Belgium N.V. Belgium
Glacier Belgium Belgium
Quinton Hazell Belgium SA Belgium
Dana Holdings UK Limited United Kingdom
Echlin (Southern) Holdings Ltd. (Jersey) United Kingdom
Dana Holdings Limited United Kingdom
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Dana Spicer Europe Ltd. United Kingdom
Dana Bedford 4 Limited (Dormant) United Kingdom
Dana Limited (Dormant) United Kingdom
Dana Bedford 3 Limited (Dormant) United Kingdom
Dana Bedford 5 Limited (Dormant) United Kingdom
Dana Bedford 2 Limited (Dormant) United Kingdom
Dana Bedford 1 Limited (Dormant) United Kingdom
Superior Electric Engineering Services, Ltd. United Kingdom
Dana Spicer Limited United Kingdom
Echlin Europe Ltd. UK United Kingdom
Quinton Hazell Plc. United Kingdom
Motaproducts Automotive Limited (Dormant) United Kingdom
Supra Group Limited (Dormant) United Kingdom
Commercial Ignition Limited (Dormant) United Kingdom
TJ Filters Limited (Dormant) United Kingdom
Quinton Hazell Automotive Limited United Kingdom
Quinton Hazell (Far East) Limited United Kingdom
Whitely Rishworth Exports Ltd. (Dormant) United Kingdom
Preferred Technical Group-CHA Limited United Kingdom
Hobourn Automotive Limited United Kingdom
SU Automotive Limited United Kingdom
SU Pension Trustee Limited United Kingdom
Hobourn Group Pension Trust Company Limited United Kingdom
Dana Automotive Limited United Kingdom
Automotive Motion Technology Limited United Kingdom
Echlin Automotive Systems Limited United Kingdom
Lipe Limited United Kingdom
Driveline Specialist Limited United Kingdom
Drinclog Limited (Dormant) United Kingdom
Dana SAS France
Perfect Circle Europe (fka Floquet Monopole S.A.) France
Societe de Reconditionnement Industriel de Moteurs S.A. (S.R.I.M.) France
Spicer France SarL France
Sealed Power Europe S.A. France
Glacier Vandervell SAS France
Nobel Plastiques S.A. France
Nobel Plastiques Climatisation S.A. France
Quinton Hazell SarL France
IP Marti SNC France
Autoclavite S.A. France
Clark-Hurth Components S.A.R.L. France
Dana Investment GmbH Germany
Dana Automotive Systems GmbH Germany
Dana GmbH Germany
Dana Holdings GmbH Germany
Reinz Dichtungs GmbH Germany
M. Friesen GmbH Germany
Spicer Gelenkwellenbau Verwaltungs GmbH Germany
Thermoplast+Apparatebau GmbH Germany
Spicer Gelenkwellenbau GmbH & CO KG (fka GWB) Germany
Dana (Deutschland) Grundstucksverwaltung GmbH Germany
Sealed Power Europe GmbH Germany
Echlin (Deutschland) Holding GmbH Germany
FTE Automotive GmbH Germany
Move Brems-Und Kupplungsschlauch Germany
FTE Automotive Systems GmbH Germany
Echlin Grundstucksverwaltung (Deutschland) GmbH Germany
Quinton Hazell Deutschland GmbH Germany
Spicer India Limited India
Dana India Limited India
Dana Finance (Ireland) Limited Ireland
Dana Automotive (Ireland) Limited Ireland
Moprod (Ireland) Limited Ireland
Quinton Hazell Limited Ireland
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Dana Italia, SpA Italy
Spicer Italcardano SpA Italy
Quinton Hazell Italia SpA Italy
D.E.H. Holdings SARL Luxembourg
Dana Europe Holdings B.V. Netherlands
Spicer Netherland B.V. (Dormant) Netherlands
Leguana Participations B.V. (Holding Co.) Netherlands
Superior Electric Nederland B.V. (shell) Netherlands
Glacier Bearings Benelux B.V. Netherlands
Glacier Netherland B.V. Netherlands
Echlin (Investments) Netherlands B.V. Netherlands
Echlin (Properties) Netherlands BV Netherlands
Quinton Hazell Nederland B.V. Netherlands
Wix Filtron Sp. zo.o. Poland
Quinton Hazell Polska Sp. zo.o. Poland
Dana Equipamientos SA (f.k.a. Spicer Espana S.A.) Spain
Sealed Power Europe S.L. Spain
Industrias Seloc Reinz S.A. (closed) Spain
Industrias Serva S.A. Spain
Glaser Serva S.A. Spain
Quinton Hazel Espana S.A. Spain
Nobel Plastiques Iberica S.A. Spain
Dana Sweden AB Sweden
Dana Tollo AB Sweden
Spicer Nordiska Kardan AB Sweden
Quinton Hazell Svenska AB Sweden
Dana Europe S.A. Switzerland
Glacier Industrial Bearings Zug AG (fka T&N) Switzerland
Glacier Tristar SA Switzerland
Glacier Tribometal Slovakia a.s. Slovakia
Dana South Africa (Proprietary) Limited (fka Echlin Charger Mfg. Co. (Pty.) Ltd.) South Africa
MAG Brakes (Prop.) Limited South Africa
Electron Seventeen (Prop.) Limited South Africa
Insom Investments (Prop.) Limited South Africa
J&H Marcus Manufacturing Company (Prop.) Ltd. South Africa
Miclaric Investments (Prop.) Limited South Africa
South African Engineering Company (Prop.) Limited South Africa
South African Engineering Company (Natal) (Prop.) Limited South Africa
Gearmax (Pty) Ltd. South Africa
Dana Holdings SRL Argentina
Dana Argentina S.A. Argentina
Dana San Juan S.A. (f.k.a. AROS Daneri, S.A.) Argentina
Dana San Luis S.A. (f.k.a. Trasa San Luis) Argentina
Transmissiones Homocineticas Argentina S.A. (THA) Argentina
Farlock S.A. Argentina
Cerro de los Medanos S.A. Argentina
Spicer Ejes Pesatos S.A. Argentina
Nakata Autoparts S.A. Argentina
Echlin Argentina S.A. (a/k/a Plasbestos) Argentina
Fanacif Products Argentina S.A. Argentina
Dana Equipamentos Ltda. Brazil
Dana-Albarus, S.A. Industrial E Comercio Brazil
Cardhom Commercial Ltda. Brazil
Pellegrino Autopecas Industrial e Comerico Ltda. Brazil
CIDAP-Industrial e Distribuidora de Aurtopecas Ltda. (Dormant) Brazil
Albarus S.A. Comercial e Exportadora Brazil
Cirane Industria e Comercio Ltda. Brazil
Previalbarus Societe de Providencia Brazil
Dana Industrial S.A. Brazil
Metalurgica Brasitalia Ltda. Brazil
Suzuki Comercial Ltda. Brazil
Dana Bahia Ltda. Brazil
Warner Electric do Brasil Ltda. Brazil
Dana do Brasil Ltda. Brazil
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Dana Industrias Ltda. Brazil
SM-Sistemas Modulares Ltda. Brazil
Glacier do Brasil Limitada Brazil
Glacier Daido do Brasil Limitada Brazil
Echlin Do Brasil S.A. Brazil
Industria De Ejes Y Transmissiones S.A. (Transejes) Colombia
Transejes C.D. Ltda. Colombia
Transcar Ltda. Colombia
Transmotor Ltda. Colombia
Echlin de Colombia Ltda. Colombia
Echlin Del Peru S.R. Ltda. Peru
UBALI S.A. Uruguay
Talesol S.A. Uruguay
Echlin Uruguay Uruguay
Fanacif S.A. Uruguay
Arvis S.R.L. Uruguay
Inversora Sabana, S.A. Venezuela
Echlin de Venezuela C.A. Venezuela
Finaciera Platwel S.A. Venezuela
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