EXHIBIT 21-Active Subsidiaries of Registrant

                                                            State of
              Name                                       Incorporation
              ----                                       -------------

              Kinro, Inc.                                Ohio
                                                         
              Kinro Manufacturing, Inc.                  Delaware
                                                         
              Kinro Holding, Inc.                        New York
                                                         
              Shoals Supply, Inc.                        Delaware
                                                         
              Shoals Supply Holding, Inc.                New York
                                                         
              Kinro Texas Limited Partnership            Texas Partnership
                                                         
              Kinro Tennessee Limited Partnership        Tennessee Partnership
                                                         
              Shoals Supply Texas                        
                Limited Partnership                      Texas Partnership
                                                         
              Shoals Supply Tennessee                    
                Limited Partnership                      Tennessee Partnership
                                                  


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