EXHIBIT 23.1
                          SUBSIDIARIES OF THE COMPANY

          The consolidated financial statements include the accounts of RYKA
Inc. and its wholly owned subsidiary, RYKA GmbH, a German corporation. During
1994 RYKA GmbH was involuntarily dissolved by the Munich Trade Register. RYKA
GmbH's sole business activity consisted of holding title to the stylized RYKA
and dual parallelogram trademarks, which are both key trademarks of the Company,
and licensing them back to the Company. During 1995, the Company had legal
proceedings in Germany and caused full ownership of such trademarks to be
transferred to the Company from RYKA GmbH. All intercompany accounts and
transactions have been eliminated in consolidation. The Company currently
operates without a subsidiary.