Exhibit 21.1

GENCOR INDUSTRIES, INC. AND SUBSIDIARIES

SUBSIDIARIES OF THE REGISTRANT

All of the operating subsidiaries of Gencor Industries, Inc., a Delaware corporation, listed below are included in the Consolidated Financial Statements:

	State in Which Incorporated	Country in Which Incorporated
General Combustion Corporation	Florida	USA
Bituma-Stor, Inc.	Iowa	USA
Bituma Corporation	Washington	USA
Equipment Services Group, Inc.	Florida	USA
Gencor International Limited	-	British Virgin Islands
Gencor Holdings International Corp.	Florida	USA