EXHIBIT 21.0
                                                                                



SUBSIDIARIES OF FLIR SYSTEMS, INC.
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 .  FSI International, Inc., a Barbados Corporation
   
 .  Hoeger Optical Co., Inc., a California Corporation
   
 .  FLIR Systems International Ltd., a United Kingdom Corporation
   
 .  FSI Automation, Inc., a Washington Corporation
   
 .  FLIR Systems AB, a Swedish Corporation
   
 .  FLIR Systems Limited., a United Kingdom Corporation
   
 .  FLIR Systems Ltd., a Canadian Corporation

 .  FLIR Systems Secaucus, a Delaware Corporation