EXHIBIT 21.1

                      SUBSIDIARIES OF THE COMPANY




                                           Jurisidiction of
Name                                        Incorporation
- ----                                      -----------------
                                         
Burke Flooring Products, Inc.               California

Burke Rubber Company, Inc.                  California

Burke Custom Processing, Inc.               California

Burkeline Construction Company, Inc.        California

Mercer Products Company, Inc.               New Jersey