Exhibit 21


                                   THE TORO COMPANY
                              SUBSIDIARIES OF REGISTRANT




All of the following are subsidiaries of The Toro Company as of December 31,
1998.





            NAME                STATE OR OTHER JURISDICTION OF   PERCENTAGE OF VOTING SECURITIES
                                        INCORPORATION               OWNED BY IMMEDIATE PARENT
                                                           
 Toro Australia Pty. Limited              Australia                           100%

 Toro Credit Company                      Minnesota                           100%

 Toro Europe                              Belgium                             100%



 Toro Foreign Sales Corporation           Barbados                            100%

 Lawn-Boy Inc.                            Delaware                            100%

 Toro Probiotic Products, Inc.            Minnesota                           100%

 Toro Sales Company                       Minnesota                           100%

 Toro Southwest, Inc.                     California                          100%

 Toro International Company               Minnesota                           100%

 Hahn Equipment Co.                       Minnesota                           100%

 Professional Turf Products of            Texas                               100%
     Texas, Inc.

 Turf Management Systems, Inc.            Minnesota                           100%

 ACN 007 664 315 Pty. Limited             Australia                           100%
     (formerly James Hardie
     Irrigation Pty. Limited)

 Irritrol Systems Europe, S.p.A.          Italy                               100%

 Exmark Manufacturing Company             Nebraska                            100%
     Incorporated