Exhibit (21) REGISTRANT ECOLAB INC. STATE OR OTHER PERCENTAGE JURISDICTION OF OF NAME OF AFFILIATE INCORPORATION OWNERSHIP - ----------------- --------------- ----------- Ecolab S.A. Argentina 100 Ecolab Australia Pty Limited Australia 100 Ecolab Finance Pty Limited Australia 100 Ecolab Pty Limited Australia 100 Gibson Chemical Industries Limited Australia 100 Gibson Chemicals Limited Australia 100 Gibson Chemicals (NSW) Pty Limited Australia 100 Gibson Chemicals Fiji Pty Limited Australia 100 Gibson Chemicals Great Britain Pty Limited Australia 100 Intergrain Timber Finishes Pty Limited Australia 100 Leonard Chemical Products Pty Limited Australia 100 Maxwell Chemicals Pty Limited Australia 100 Nippon Thermochemical Pty Limited Australia 60 Puritan/Churchill Chemical Holdings Pty Ltd. Australia 100 Vessey Chemicals (Holdings) Pty Limited Australia 100 Vessey Chemicals Pty Limited Australia 100 Vessey Chemicals (Vic.) Pty Limited Australia 100 Ecolab Limited Bahamas 100 Ecolab (Barbados) Limited Barbados 100 Kay N.V. Belgium 100 Ecolab Quimica Ltda. Brazil 100 Ecolab Ltd. Canada 100 Ecolab S.A. Chile 100 Ecolab Colombia S.A. Columbia 100 STATE OR OTHER PERCENTAGE JURISDICTION OF OF NAME OF AFFILIATE INCORPORATION OWNERSHIP - ----------------- --------------- ----------- Ecolab Sociedad Anonima Costa Rica 100 Ecolab, S.A. de C.V. El Salvador 100 Ecolab S.A. France 100 Ecolab GmbH Germany 100 Ecolab Export GmbH Germany 100 Ecolab, Sociedad Anonima Guatemala 100 Quimicas Ecolab, S.A. Honduras 100 Ecolab Limited Hong Kong 100 P.T. Ecolab Indonesia Indonesia 80 Ecolab Export Limited Ireland 100 Ecolab Co. Ireland 100 Ecolab Limited Jamaica 100 Ecolab K.K. Japan 100 Ecolab East Africa (Kenya) Limited Kenya 100 Ecolab Korea Ltd. Korea 100 Ecolab Lebanon S.a.r.l. Lebanon 100 Ecolab Sdn. Bhd. Malaysia 100 Ecolab S.A. de C.V. Mexico 100 Ecolab Holdings Mexico, S.A. de C.V. Mexico 100 Ecolab Morocco Morocco 100 Ecolab Finance N.V. Netherlands Antilles (Curacao) 100 Ecolab International B.V. Netherlands 100 Ecolab Limited New Zealand 100 Ecolab Nicaragua, S.A. Nicaragua 100 Ecolab S.A. Panama 100 STATE OR OTHER PERCENTAGE JURISDICTION OF OF NAME OF AFFILIATE INCORPORATION OWNERSHIP - ----------------- --------------- ----------- Gibson Chemicals (PNG) Pty. Limited Papua New Guinea 100 Ecolab Chemicals Ltd. People's Republic of China 85 Ecolab Philippines, Inc. Philippines 100 Ecolab Pte. Ltd. Singapore 100 Klenzade South Africa (Proprietary) Ltd. South Africa 100 Ecolab Ltd. Taiwan 100 Ecolab East Africa (Tanzania) Limited Tanzania 100 Ecolab Limited Thailand 100 Ecolab East Africa (Uganda) Limited Uganda 100 Ecolab Foreign Sales Corp. U.S. Virgin Islands 100 Ecolab S.A. Venezuela 51 UNITED STATES - ------------- BCS Sales Inc. Delaware 100 Kay Chemical Company North Carolina 100 Kay Chemical International, Inc. North Carolina 100 Ecolab Finance (Australia) Inc. Delaware 100 Ecolab Manufacturing Inc. Delaware 100 Ecolab Holdings Inc. Delaware 100 Ecolab Investment Inc. Delaware 100 Ecolab Foundation Minnesota 100 Ecolab Leasing Corporation Delaware 100 FastSource Leasing, Inc. Delaware 100 GCS Service, Inc. Delaware 100 Jackson MSC Inc. Delaware 100 Puritan Services Inc. Georgia 100 Certain additional subsidiaries, which are not significant in the aggregate, are not shown.