Exhibit 21.1

BORGWARNER INC. (Parent)*

NAME OF SUBSIDIARY                                         JURISDICTION

B80 Italia S.r.l.                                             Italy

BERU Diesel Start Systems Pvt. Ltd.                                India

BERU Italia S.r.l.                                          Italy

BERU Mexico S.A. de C.V.                                        Mexico    

BorgWarner Aftermarket Europe GmbH                                Germany

BorgWarner Arnstadt RE GmbH & Co. KG                                Germany

BorgWarner Automotive Asia Limited                                Hong Kong        

BorgWarner Automotive Components (Beijing) Co., Ltd.                        China

BorgWarner Automotive Components (Jiangsu) Co., Ltd.                        China

BorgWarner Automotive Components (Ningbo) Co., Ltd.                        China

BorgWarner Automotive Components (Tianjin) Co., Ltd.                         China

BorgWarner Brasil Ltda.                                        Brazil

BorgWarner (China) Investment Co., Ltd.                                China

BorgWarner Chungju Co., Ltd. (formerly known as BorgWarner BERU Systems Korea Co. Ltd.)        South Korea    

BorgWarner Comercial e Distribuidora de Pecas para Veiculos Automotores Ltda.                Brazil

BorgWarner Cooling Systems (India) Private Limited                            India

BorgWarner Cooling Systems GmbH                                Germany

BorgWarner Diversified Transmission Products Inc.                            Delaware

BorgWarner Diversified Transmission Products Services Inc.                        Delaware

BorgWarner Drivetrain de Mexico S.A. de C.V.                            Mexico

BorgWarner Drivetrain Engineering GmbH                                Germany

BorgWarner Drivetrain Management Services de Mexico S.A. de C.V.                    Mexico

BorgWarner Emissions Ltda.                                     Brazil

BorgWarner Emissions Systems Holding LLC                            Delaware

BorgWarner Emissions Systems India Private Limited                            India

BorgWarner Emissions Systems LLC (formerly known as BorgWarner Emissions Systems Inc.)        Delaware

BorgWarner Emissions Systems of Michigan Inc.                            Delaware

BorgWarner Emissions Systems Portugal, Unipessoal LDA                         Portugal

BorgWarner Emissions Systems Spain, S.L.                                Spain

BorgWarner Engineering Ketsch RE GmbH & Co. KG                            Germany

BorgWarner Engineering Kibo RE GmbH & Co. KG                            Germany

BorgWarner Esslingen GmbH (formerly known as Gustav Wahler GmbH u. Co. KG)            Germany

BorgWarner Europe GmbH                                    Germany

BorgWarner Europe Holding S.a. r l.                                    Luxembourg

BorgWarner Europe LLC                                         Delaware

BorgWarner Germany GmbH                                    Germany

BorgWarner Germany Holding S.a. r l.                                Luxembourg

BorgWarner Germany REH GmbH                                    Germany

BorgWarner Germany REM GmbH                                    Germany

BorgWarner Global Holding S.a. r l.                                    Luxembourg

BorgWarner Heidelberg I RE GmbH & Co. KG                            Germany

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BorgWarner Heidelberg II RE GmbH & Co. KG                             Germany

BorgWarner Heidelberg REH GmbH                                Germany

BorgWarner Heidelberg REM GmbH                                 Germany    

BorgWarner Holding Inc.                                        Delaware

BorgWarner Holdings Limited                                    United Kingdom

BorgWarner Investment Holding Inc.                                Delaware

BorgWarner IT Services Europe GmbH                                Germany

BorgWarner Ithaca LLC                                        Delaware

BorgWarner Japan Inc.                                        Delaware

BorgWarner Ketsch Plant RE GmbH & Co. KG                            Germany    

BorgWarner Ketsch REH GmbH                                    Germany

BorgWarner Ketsch REM GmbH                                 Germany

BorgWarner Kibo RE GmbH & Co. KG                                Germany

BorgWarner Limited                                        United Kingdom

BorgWarner Ludwigsburg GmbH                                    Germany

BorgWarner Ludwigsburg RE GmbH & Co. KG                            Germany    

BorgWarner Markdorf Plant RE GmbH & Co. KG                            Germany    

BorgWarner Markdorf REH GmbH                                    Germany

BorgWarner Markdorf REM GmbH                                     Germany

BorgWarner Morse TEC Japan K.K.                                    Japan

BorgWarner Morse TEC Korea Ltd.                                    South Korea

BorgWarner Morse TEC LLC (formerly known as BorgWarner Morse TEC Inc.)                Delaware    

BorgWarner Morse TEC Mexico, S.A. de C.V.                            Mexico

BorgWarner Morse TEC Private Limited                                India

BorgWarner Muggendorf RE GmbH & Co. KG                            Germany

BorgWarner NW Inc.                                        Delaware

BorgWarner Oberboihingen RE GmbH & Co. KG                            Germany

BorgWarner Oroszlany Kft.                                        Hungary

BorgWarner Poland Sp. z o.o.                                    Poland

BorgWarner Powdered Metals Inc.                                    Delaware

BorgWarner Rzeszów Sp. z o.o.                                     Poland

BorgWarner Shenglong (Ningbo) Co., Ltd.                                China

BorgWarner South Asia Inc.                                    Delaware

BorgWarner Spain Holding, S.L.                                    Spain

BorgWarner (Thailand) Limited                                    Thailand

BorgWarner Thermal Systems Inc.                                    Delaware

BorgWarner Thermal Systems of Michigan Inc.                            Delaware

BorgWarner TorqTransfer Systems AB                                Sweden

BorgWarner TorqTransfer Systems Beijing Co., Ltd.                            China

BorgWarner TorqTransfer Systems Holding AB                            Sweden    

BorgWarner TorqTransfer Systems Inc.                                Delaware

BorgWarner TorqTransfer Systems Ochang Inc.                            South Korea

BorgWarner Tralee Ltd.                                        Ireland

BorgWarner Transmission Systems Arnstadt GmbH                            Germany

BorgWarner Transmission Systems GmbH                                Germany        

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BorgWarner Transmission Systems Korea Ltd.                            South Korea    

BorgWarner Transmission Systems LLC (formerly known as BorgWarner Transmission Systems Inc.)    Delaware        

BorgWarner Transmission Systems Monaco S.A.M.                            Monaco

BorgWarner Transmission Systems Tulle S.A.S.                            France

BorgWarner Trustees Limited                                    United Kingdom

BorgWarner TTS Kft.                                        Hungary

BorgWarner TTS, S. de R.L. de C.V.                                Mexico

BorgWarner Turbo & Emissions Systems France S.A.S.                        France

BorgWarner Turbo and Emissions Systems de Mexico S.A. de C.V.                    Mexico

BorgWarner Turbo Systems Engineering GmbH                            Germany

BorgWarner Turbo Systems GmbH                                    Germany

BorgWarner Turbo Systems LLC (formerly known as BorgWarner Turbo Systems Inc.)            Delaware

BorgWarner Turbo Systems of Michigan Inc.                                Delaware    

BorgWarner Turbo Systems Worldwide Headquarters GmbH                        Germany    

BorgWarner United Transmission Systems Co., Ltd.                            China

BorgWarner Vertriebs und Verwaltungs GmbH                            Germany

Bronson Specialties Inc.                                        Michigan

BW Holding Ltd.                                            Bermuda

BWA Receivables Corporation                                    Delaware

BWA Turbo Systems Holding LLC                                    Delaware

Creon Insurance Agency Limited                                    United Kingdom

Divgi-Warner Private Limited                                    India

Kuhlman LLC                                            Delaware

Kysor Europe Limited                                        United Kingdom

Morse TEC Europe S.r.l.                                        Italy

NSK-Warner K.K.                                            Japan

NSK-Warner (Shanghai) Co., Ltd.                                    China    

NSK-Warner U.S.A., Inc.                                        Michigan

SeohanWarner Turbo Systems, Ltd.                                    South Korea

Transmission Systems AutoForm Ltd.                                South Korea

*This list includes significant equity investees.

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