Exhibit 21

                             LA-Z-BOY INCORPORATED
                             LIST OF SUBSIDIARIES



                                            
Subsidiary                                     Jurisdiction of Incorporation

La-Z-Boy Canada, Ltd.                          Ontario, Canada

La-Z-Boy Ad Co.                                Michigan

Kincaid Furniture Company, Incorporated        Delaware

La-Z-Boy Export, Ltd.                          Barbados

LZB Finance, Inc.                              Michigan

England/Corsair, Inc.                          Michigan

LZB Properties, Inc.                           Michigan

LZB Florida Realty, Inc.                       Michigan

Centurion Furniture plc                        United Kingdom

Distincion Meubles, Sa de C.V.                 Mexico

Sam Moore Furniture Industries, Incorporated   Virginia

La-Z-Boy Logistics, Inc.                       Michigan

Bauhaus U.S.A., Inc.                           Mississippi


All other subsidiaries, when considered in the aggregate as a single subsidiary,
would not constitute a significant subsidiary and therefore have been omitted
from this exhibit.