EXHIBIT 21

THE B.F.GOODRICH COMPANY

PARENT AND SUBSIDIARIES OF REGISTRANT

PERCENTAGE OF
PLACE OF VOTING SECURITIES
CONSOLIDATED SUBSIDIARY COMPANIES INCORPORATION OWNED
--------------------------------- ------------- -----------------

The B.F.Goodrich Company (Registrant; there are no parents
of the registrant) New York
BFGoodrich Aerospace Aircraft Evacuation Systems Private
Limited India 100.00
BFGoodrich Aerospace Asia-Pacific, Limited Hong Kong 51.00
BFGoodrich Aerospace Component Overhaul & Repair, Inc. Delaware 100.00
BFGoodrich Aerospace MRO Group, Inc. Washington 100.00
BFGoodrich Aerospace Pte. Ltd. Singapore 100.00
BFGoodrich Aerospace Pty. Limited Australia 100.00
BFGoodrich Avionics Systems, Inc. Delaware 100.00
B.F.Goodrich Chemical Italia, S.R.L. Italy 100.00
BFGoodrich China, Inc. Delaware 100.00
The B.F.Goodrich Company of Japan, Ltd. Japan 100.00
BFGoodrich de Mexico, S.A. de C.V. Mexico 100.00
BFGoodrich FCC, Inc. Delaware 100.00
BFGoodrich Diamalt GmbH Germany 51.00
BFGoodrich Hilton Davis, Inc. Delaware 100.00
BFGoodrich Diamalt GmbH Germany 49.00
Diamo Handelsgesellschaft mbH Germany 100.00
Freedom Chemical Diamalt Beteiligungs GmbH Germany 100.00
Diamalt S.r.l. Italy 100.00
BFGoodrich Diamalt Pvt. Ltd. India 100.00
BFGoodrich Kalama, Inc. Washington 100.00
Kalama Foreign Sales Corporation Guam 100.00
Kalama Specialty Chemical, Inc. Washington 100.00
BFGoodrich Textile Chemicals, Inc. Delaware 100.00
FCC Acquisition Corporation Delaware 100.00
Freedom Textile Chemical Company (South Carolina),
Inc. Delaware 100.00
HEJ Holding, Inc. Delaware 1.00
BFGoodrich Diamalt, Inc. Delaware 100.00
The
Freedom Europe B.V. Netherlands 100.00
BFGoodrich Diamalt S.A. France 100.00
BFGoodrich FlightSystems, Inc. Ohio 100.00
BFGoodrich Performance Materials Asia Pacific Limited Hong Kong 100.00
BFGoodrich Specialty Chemicals (M) SDN. BHD. Malaysia 100.00
The
Delfzijl Resin C.V. Netherlands 99.00
First Charter Insurance Company Vermont 100.00
GKS, Inc. Delaware 100.00
HEJ Holding, Inc. Delaware 69.90
The
B.F.Goodrich Chemical Holding B.V. Netherlands 100.00
B.F.Goodrich Realty Europe N.V. Belgium 100.00
The
BFGoodrich TempRite Resin B.V. Netherlands 100.00
B.F.Goodrich Chemical (Belgie) N.V. Belgium 100.00
BFGoodrich Chemical Spain, S.A. Spain .0001
B.F.Goodrich Europe Coordination Center N.V. Belgium 62.50
The
B.F.Goodrich Chemical Sales Company B.V. Netherlands 100.00

PERCENTAGE OF
PLACE OF VOTING SECURITIES
CONSOLIDATED SUBSIDIARY COMPANIES INCORPORATION OWNED
--------------------------------- ------------- -----------------

BFGoodrich Chemical Spain, S.A. Spain 99.9999
B.F.Goodrich Europe Coordination Center N.V. Belgium 37.50
BFGoodrich Holding S.A. France 100.00
B.F.Goodrich Aerospace Europe S.A. France 100.00
BFGoodrich Aerospace Services S.A. France 100.00
Rosemount Aerospace S.A.R.L. France 100.00
E.P.P.C. Polyplastic S.A. France 100.00
The
JcAir, B.V. Netherlands 100.00
B.F.Goodrich Holding GmbH Germany 100.00
B.F.Goodrich Chemical (Deutschland) GmbH Germany 100.00
Rosemount Aerospace GmbH Germany 100.00
Goodrich Holding UK Limited United Kingdom 100.00
A-Chem (U.K.) Limited United Kingdom 100.00
BFGoodrich Aerospace UK Limited United Kingdom 100.00
B.F.Goodrich Chemical (U.K.) Limited United Kingdom 100.00
BFGoodrich Component Services Limited United Kingdom 100.00
Rohr Aero Services Limited United Kingdom 100.00
Rosemount Aerospace Limited United Kingdom 100.00
Simmonds Precision Limited United Kingdom 100.00
Godfrey Engineering, Inc. Florida 100.00
Goodrich Canada Inc. Canada 100.00
Goodrich Holding Corporation Delaware 100.00
BFGoodrich Korea, Inc. Korea 100.00
HEJ Holding, Inc. Delaware 5.10
International BFGoodrich Technology Corporation Delaware 100.00
Goodrich FSC, Inc. Barbados 100.00
JcAir, Inc. Kansas 100.00
JMSI Corporation Delaware 100.00
The
Delfzijl Resin C.V. Netherlands 1.00
ALA Corporation Delaware 100.00
CMK Corporation Delaware 100.00
Kinsman Road Realty Corporation Ohio 100.00
Mitech Corporation Ohio 100.00
Rohr, Inc. Delaware 100.00
RE Components Inc. Delaware 100.00
Rohr Aero Services, Inc. Delaware 100.00
Rohr Aero Services, Europe France 100.00
B.F.Goodrich Aerospace Europe, Inc. Delaware 100.00
HEJ Holding, Inc. Delaware 24.00
B.F.Goodrich Aerospace Europe GmbH Germany 100.00
Rohr Finance Corporation Delaware 100.00
Rohr Foreign Sales Corporation Guam 100.00
Rohr, Inc. Maine 100.00
Rohr International Sales Corporation Delaware 100.00
Rohr International Service Corporation Delaware 100.00
Transportation Insurance Limited Bermuda 100.00
Rohr Industries, Inc. Kentucky 100.00
Rohr Southern Industries, Inc. Delaware 100.00
Tolo Incorporated California 100.00
Rosemount Aerospace Inc. Delaware 100.00

PERCENTAGE OF
PLACE OF VOTING SECURITIES
CONSOLIDATED SUBSIDIARY COMPANIES INCORPORATION OWNED
--------------------------------- ------------- -----------------

Runway Acquisition Corporation Pennsylvania 100.00
Safeway Products Inc. Connecticut 100.00
Siltown Realty, Inc. Alabama 100.00
Simmonds Precision Products, Inc. New York 100.00
Simmonds Precision Engine Systems, Inc. New York 100.00
Simmonds Precision Motion Controls, Inc. New Jersey 100.00
TSA Holdings Inc. Delaware 100.00
The
TSA-rina Holding B.V. Netherlands 100.00
Universal Propulsion Company, Inc. Delaware 100.00
Statutory
trust in
BFGoodrich Capital Delaware 100.00

All of the above subsidiaries are included in the 1998 consolidated
financial statements.

The Registrant also owns 50.22% of DTM Corporation, incorporated in Texas;
DTM Corporation owns 100% of DTM GmbH, incorporated in Germany; 50% of
BFGoodrich -- Messier, Inc., incorporated in Delaware; 50% of
Messier -- BFGoodrich S.A., incorporated in France; 50% of Telenor S.A.,
incorporated in France; 50% of Port Systems, L.L.C., a Michigan limited
liability company; Goodrich Holding Corporation owns 21.9% of Taysung
Enterprises Co., Ltd., incorporated in Korea; Rohr, Inc. owns 50% of Rohr Aero
Services -- Asia Pte. Ltd., incorporated in Singapore; BFGoodrich China, Inc.
owns 28.75% of Youli Piping Co. Ltd., incorporated in China; Transportation
Insurance Limited owns 4.35% of Tortuga Casualty Co. and 5.56% of United
Insurance Co., both incorporated in the Caymans; Freedom Chemical Diamalt
Beteiligungs GmbH owns 70% of Chongqing Diamalt Biochemical Co. Ltd.,
incorporated in China; BFGoodrich Diamalt GmbH owns the following: 50% of
HackerMalt Proteine Verwaltungs GmbH, incorporated in Germany; 50% of HackerMalt
Proteine GmbH & Co., incorporated in Germany; 33.4% of Lyomark Pharma GmbH,
incorporated in Germany; 40% of Srinivasa Cystine Limited, incorporated in
India; 74% of Indiamalt Pvt. Ltd., incorporated in India; and 50% of Yantal
Prince Chemical Co. Ltd., incorporated in China. These companies are accounted
for on the equity method.