EXHIBIT 21.1

                                  EXHIBIT 21

                          SUBSIDIARIES OF THE COMPANY

 
 
                                                                                  JURISDICTION                 
         PARENT                             SUBSIDIARY                          OF INCORPORATION     
- --------------------------    ----------------------------------------     ------------------------- 
                                                                      
Coyne International           Blue Ridge Textile Manufacturing, Inc.               Georgia            
Enterprises Corp. ("CTS")     

CTS                           Clean Towel Service, Inc.                            Georgia

CTS                           Ohio Garment Rental, Inc.                             Ohio

CTS                           Midway-CTS Buffalo, Ltd.                             New York