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Exhibit 21
DANA CORPORATION
CONSOLIDATED SUBSIDIARIES
AS OF DECEMBER 31, 1997
Dana Corporation
4500 Dorr Street
Toledo, Ohio 43615
UNITED STATES
- -------------
DSA of America, Inc. Delaware
Albarus, Inc. Delaware
DTF Trucking, Inc. Delaware
Dana Distribution, Inc. Delaware
Dana International Finance Inc. Delaware
Dana International Limited Delaware
Dana Risk Management Services, Inc. Delaware
Dana World Trade Corporation Delaware
Flexon, Inc. Michigan
Flight Operations, Inc. Delaware
GemStone Gasket Company Delaware
Precision Specialties Inc. Delaware
Swanton Air Three, Inc. Delaware
Results Unlimited, Inc. Delaware
Warner Sensors Corporation Delaware
(formerly Marengo Corporation) Delaware
UnderCar International, Inc. Delaware
McQuay-Norris, Inc. Delaware
Reinz Wisconsin Gasket Co. Delaware
Perfect Circle Valve Seals, L.L.C. Delaware
Plumley Companies, Inc. Tennessee
Mohawk Plastics, Inc. Michigan
Wix Filtration Media Specialists, Inc. Delaware
Dana Venture Capital Corporation Ohio
Diamond Financial Holdings, Inc. Delaware
Admiral's Harbour, Inc. Ohio
Summey Building Systems, Inc. North Carolina
Dana Credit Corporation Delaware
Dana Commercial Credit Corporation Delaware
Camotop Two Corporation Delaware
Comprehensive Asset Services, Inc. Delaware
Dana Business Credit Corporation Delaware
Dana Commercial Finance Corporation Delaware
Dana Commercial Credit, Canada Inc. Delaware
Dana Fleet Leasing, Inc. Delaware
Isom & Associates, Inc. Delaware
Leased Equipment, Inc. Delaware
Lease Recovery, Inc. Delaware
Midwest Housing Investments J.V., Inc. Delaware
Potomac Leasing Company Delaware
Shannon Energy Services, Inc. Delaware
Shannon Property Management, Inc. Delaware
Shannon Supermarket Investors, Inc. Delaware
CCD Air Ten, Inc. Delaware
CCD Air Eleven, Inc. Delaware
CCD Air Twelve, Inc. Delaware
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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 Airway One, Inc. Delaware
CCD Airway Three, Inc. Delaware
CCD Airway Five, Inc. Delaware
CCD Rail Two, Inc. Delaware
CCD Rail Three, Inc. Delaware
DCC Franchise Services, Inc. Delaware
DCC Project Finance One, Inc. Delaware
DCC Project Finance Two, Inc. Delaware
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 Servicing, Inc. Delaware
REBAC, Inc. Delaware
REBNEC Three, Inc. Delaware
REBNEC Five, Inc. Delaware
REBNEC Seven, Inc. Delaware
REBNEC Eight, Inc. Delaware
REBNEC Nine, Inc. Delaware
REBNEC Eleven, Inc. Delaware
RECCEG, Inc. Delaware
REFIRST, Inc. Delaware
REHAT, Inc. Delaware
RENOVO One, Inc. Delaware
Letovon Hammersmith Co. Delaware
RENOVO Three, Inc. Delaware
Letovon Heathrow Co. Delaware
RENOVO Five, Inc. Delaware
Letovon Waterloo Co. Delaware
RENOVO Seven, Inc. Delaware
RENOVO Nine, Inc. Delaware
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RENOVO Eleven, Inc. Delaware
RENOVO Thirteen, Inc. Delaware
RETRAM, Inc. Delaware
Dana Lease Finance Corporation Delaware
Camotop One Corporation Delaware
Dana Leasing, Inc. Delaware
CCD Air Four, Inc. Delaware
CCD Air Five, Inc. Delaware
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 Airway Two, Inc. Delaware
CCD Airway Four, 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 Eleven, Inc. Delaware
DCC Spacecom Two, Inc. Delaware
DCC Vendorcom, Inc. Delaware
JVQ Capital One, 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
RECONN, Inc. Delaware
RENOVO Two, Inc. Delaware
Letovon Hammersmith Co. Delaware
RENOVO Four, Inc. Delaware
Letovon Heathrow Co. Delaware
RENOVO Six, Inc. Delaware
Letovon Waterloo Co. Delaware
RENOVO Eight, Inc. Delaware
RENOVO Ten, Inc. Delaware
RENOVO Twelve, Inc. Delaware
RERSEY, Inc. Delaware
RESAMM, Inc. Delaware
REVA, Inc. Delaware
DCC Project Finance Nine, Inc. Delaware
Farnborough Properties Partners I Limited Delaware
Farnborough Properties Company Delaware
Farnborough Properties Partners II Limited Delaware
Farnborough Properties Partners III Limited Delaware
Farnborough Airport Properties Company Delaware
Farnborough Properties Partners IV Limited Delaware
Findlay Properties, Inc. Ohio
Ottawa Properties, Inc. Michigan
Shannon Properties, Inc. Delaware
First Shannon Realty of North Carolina, Inc. North Carolina
Lenox I-4 Lakeland Associates Florida
Region Center Associates Florida
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Dana Austria GmbH Austria
Dana Canada, Inc. (fka Hayes-Dana Inc.) Canada
Hayes-Dana (Quebec) Inc. Canada
Dana Commercial Credit, Canada Inc. Canada
Dana Japan, Ltd. Japan
Spicer Philippines Manufacturing Co. Philippines
(Ceased Operation as of December of 1984 - Inactive)
Dantean Co., Ltd. (f.k.a. Spicer Thailand) Thailand
Dana Industrial Co., Ltd. Thailand
Dana Asia (Thailand) Ltd. Thailand
Spicer Asia (Thailand) Ltd. Thailand
Dana Asia (Singapore) Pte. Ltd. Singapore
(f.k.a. Dana World Trade Singapore (Pte.) Ltd.)
(Includes Warner Electric Division and Aftermarket
Distribution Division)
R.O.C. Spicer Ltd. Taiwan
Timing Investments Limited Taiwan
Talyin Enterprise Ltd. Taiwan
Taiyiu Warner Industrial Ltd. (liquidated 05/31/94) Taiwan
ROC Spicer Investment Co., Ltd. Taiwan
Shenyang Spicer Limited Taiwan
Spicer Asia Engineering Ltd. Taiwan
Dana Asia (Taiwan) Ltd. (Warner Electric Trading Co.) Taiwan
Dana Asia (Taiwan) APD Co., Ltd. Taiwan
Dana Australia (Holdings) Pty. Ltd. Australia
Dana Australia Pty. Ltd. Australia
Truckline Parts Centres Pty. Ltd. Australia
Dana Australia Trading Pty. Ltd. Australia
(Formerly Spicer Drivetrain Pty. Ltd.)
J.B. Morgan and Co. Pty., Ltd. Australia
Dana Asia Pacific Industrial
(fka Warner Electric Australia Pty. Ltd.) Australia
Dana Europe Holdings B.V. Netherlands
Spicer Netherland B.V. (Dormant) Netherlands
Leguana Participations B.V.(Holding Co) Netherlands
Warner Electric BV (f.k.a. Maumee Holdings B.V.) Netherlands
(Sales Office-Amsterdam)
Superior Electric Nederland B.V. (shell) Netherlands
Warner Electric SA (Dormant) Belgium
Clark-Hurth Belgium N.V. Belgium
Clark Equipment Belgium N.V. Belgium
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Dana Commercial Credit (UK) Limited United Kingdom
Dana Commercial Credit Limited United Kingdom
DCC (March) Limited United Kingdom
DCC (June) Limited United Kingdom
DCC (September) Limited United Kingdom
Dana Lease Finance Corporation
Letovon Hammersmith Co. United Kingdom
Letovon Heathrow Co. United Kingdom
Letovon Waterloo Co. United kingdom
Farnborough Properties Partners I Limited/
Farnborough Properties Partners II Limited
Farnborough Properties Company United Kingdom
Farnborough Properties Partners III Limited/
Farnborough Properties Partners IV Limited
Farnborough Airport Properties Company United Kingdom
Farnborough Aerospace Centre Management Limited
Dana Holdings Limited United Kingdom
Dana Spicer Europe Ltd. United Kingdom
Warner Electric Limited United Kingdom
Dana Interlock Limited (Dormant 1/1/94) United Kingdom
(Trade Transferred to Wichita Co. Ltd)
Taylor Industrial Clutches Ltd. United Kingdom
Wichita Company Limited (Dormant-Trade United Kingdom
transferred to Dana Spicer Europe Ltd.)
Dana (1982) Ltd. (Dormant) United Kingdom
Superior Electric Engineering Services, Ltd. United Kingdom
Stieber Ltd. United Kingdom
Dana S.A. France
Perfect Circle Europe (fka Floquet Monopole S.A.) France
Societe Industrielle de Precision Marti, S.A. France
Societe de Reconditionnement Industriel France
de Moteurs S.A. (S.R.I.M.)
Spicer France S.A.R.L. France
Warner France, S.A. France
Collins & Tournadre "TOURCO" France
G.I.E. Warner & Tourco France
Superior Electric S.A.R.L. France
Stieber S.A.R.L. France
Dana Finance S.A. France
Clark-Hurth Components S.A.R.L.
Spicer India Limited India
Stieber Precision Pvt. Ltd. India
Dana Italia, SpA Italy
Metaltechno SpA Italy
Clark-Hurth Components SpA Italy
Dana Equipamientos SA (f.k.a. Spicer Espana S.A.) Spain
Sealed Power Europe S.L.
Industrias Seloc Reinz S.A. (closed) Spain
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Industrias Serva S.A. Spain
Glaser Serva S.A. Spain
Dana AB Sweden
Warner-Tollo AB Sweden
Warner Electric (International) S.A. Switzerland
(International Headquarters, f.k.a. Warner
Electric S.A., locally known as "Swiss Inc.")
Warner Electric S.A. Switzerland
(Operating and local sales company, f.k.a.
Societe de Vente Warner Electric S.A., locally known as "Swiss Trade")
Dana GmbH Germany
Dana Holdings GmbH
(formerly Erwin Hengstler Hydraulic GmbH) Germany
Reinz Dichtungs GmbH Germany
Euro Reinz GmbH (dormant) Germany
Warner Electric GmbH Germany
Erwin Hengstler Hydraulic GmbH Germany
The Weatherhead GmbH Germany
M. Freisen GmbH Germany
Horst Riedel GmbH Germany
Spicer GmbH (f.k.a. Superior Electric GmbH) Germany
Clark-Hurth Components Vertriebs GmbH Germany
DKW Kunststoffwerke GmbH(Holding Co) Germany
Thermoplast+Apparatebau GmbH(Germany) Germany
Dana Capital GmbH Germany
Dana Equipamentos Ltda. Brazil
Albarus, S.A. Industrial E Comercio Brazil
Pellegrino Autopecas Industrial e Comerico Ltda. Brazil
CIDAP-Industrial e Distribuidora
de Aurtopecas Ltda. (Dormant) Brazil
Albarus Sistemas Hidraulicos Ltda. Brazil
Albarus S.A. Comercial e Exportadora Brazil
Cirane Industria e Comercio Ltda. Brazil
Previalbarus Societe de Providencia Brazil
SIMESC Brazil
Dana do Brasil Ltda. Brazil
Dana Industrias Ltda. Brazil
SM- Sistemas Modulares Brazil
Warner Electric do Brasil Ltda. Brazil
Dana Foreign Sales Corporation Virgin Islands
Dana Asia (Hong Kong) Limited Hong Kong
Kentning Industries Limited Hong Kong
Shui Hing Manufacturing Company Limited Hong Kong
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Tecnologia de Mocion Controlada S.A. de C.V. Mexico
UBALI S.A. Uruguay
Talesol S.A. Uruguay
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
Thompson Ramco-Argentina S.A. Argentina
Centrust S.A. Argentina
Armetal Industria Argentina de Metales Argentina
Farlock S.A. Argentina
Cerro de los Medanos S.A. Argentina
Estampados Argentinos Sociedad Anonima (EASA) Argentina
Dana Asia Pacific (Malaysia) Sdn. Bhd. Malaysia
Dana Asia (Korea) Co. Ltd. Korea
Industria De Ejes Y Transmissiones S.A. (Transejes) Colombia
Transejes C.D. Ltda. Colombia
Transcar Ltda. Colombia
Transmotor Ltda. Colombia
Wix Filtron Sp. zo.o. Poland