Exhibit 21

                           SUBSIDIARIES OF REGISTRANT

      The following list sets forth subsidiaries of Katy Industries,  Inc. as of
March 15,  2005,  as well as  operating  divisions  of such  subsidiaries,  with
successive  indentation  indicating  parent/subsidiary   relationships  of  such
subsidiaries.  The  percentage  (if  other  than  100%)  of  outstanding  equity
securities  owned by the  immediate  parent  and the  state of  jurisdiction  or
incorporation  of  each  such  subsidiary  is  stated  in  parentheses.  Omitted
subsidiaries do not, in the aggregate, constitute a "significant subsidiary".

American Gage & Machine Company (Illinois)
     WP Liquidating Corp. (Illinois)
Ashford Holding Corp. (Delaware)
Continental Commercial Products, LLC (Delaware)
   Contico (division)
   Disco (division)
   Gemtex (division)
   Glit/Microtron (division)
   Loren (division)
   Wilen (division)
   CEH Limited (U.K.)
         Contico Europe Limited (U.K.)
         Contico Manufacturing Limited (U.K.)
                  Spraychem Limited (U.K.)
DBPI, Inc. (Delaware)
GCW, Inc. (Delaware)
HPMI, Inc. (Delaware)
Hermann Lowenstein, Inc. (Delaware)
Katy International, Inc. (British Virgin Islands)
Katy Teweh Inc. (Delaware)
Katy-Seghers, Inc. (Delaware)
    K-S Energy Corp. (Delaware)
    Chatham Resource Recovery Systems, Inc. (Delaware)
    Savannah Energy Systems Company, Inc. (Delaware)
PTR Machine Corp. (Delaware)
Sahlman Holdings, Inc. (Florida) (43%)
Wabash Holding Corp. (Delaware)
W.J. Smith Wood Preserving Company (Texas)
Woods Industries, Inc. (Delaware)
    TTI Holdings, Inc. (Delaware)
Woods Industries (Canada), Inc. (Ontario, Canada)
   Glit/Gemtex, Ltd. (Ontario, Canada)


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