EXHIBIT 21

        The following is a wholly owned subsidiary of the Registrant:



Subsidiary                                  State in which organized
- ----------                                  ------------------------

Hawkins Water Treatment Group, Inc.                 Minnesota



The financial statements of the predecessors of Hawkins Water Treatment Group,
Inc., Feed-Rite Controls, Inc., Mon-Dak Chemical, Inc., and Dakota Chemical,
Inc. (which predecessors were merged into a single entity now known as Hawkins
Water Treatment Group, Inc. following the end of fiscal 1997), are consolidated
with those of the Registrant.