Exhibit 21

SUBSIDIARIES OF COHU, INC.

		PLACE OF
LEGAL ENTITY NAME		INCORPORATION
------------------------------------------		------------------------------
Delta Design, Inc. (1)		Delaware
FRL, Incorporated		California
Delta Design (Littleton), Inc.		Delaware
Cohu Foreign Sales Ltd.		Barbados
Kita USA, Inc.		Massachusetts
Xcerra Corporation (4)		Massachusetts
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(1) Delta Design, Inc. owns the following subsidiaries:
	Delta Design Singapore PTE LTD	Singapore
	Delta Design Philippines LLC	Delaware
	Cohu S.A.	Costa Rica
	Delta Design Europe GmbH	Germany
	Rasco GmbH (2)	Germany
	Rosenheim Automation Systems Corporation	California
	Ismeca Semiconductor Holding SA (3)	Switzerland
(2) Rasco GmbH owns the following subsidiary:
	Kita Manufacturing Co., LTD.	Japan
(3) Ismeca Semiconductor Holding SA owns the following subsidiaries:
	Ismeca Europe Semiconductor SA	Switzerland
	Cohu Malaysia Sdn. Bhd.	Malaysia
	Ismeca Semiconductor (Suzhou) Co Ltd	China
(4) Xcerra Corporation owns the following subsidiaries:
	LTX-Credence (Deutschland) GmbH (5)	Germany
	LTX-Credence France S.A.S.	France
	LTX-Credence Italia S.r.l.	Italy
	LTX Asia International, Inc. (6)	Delaware
	LTX-Credence Sdn BhD. (7)	Malaysia
	LTX LLC	Delaware
	Multitest Electronic Systems Inc.	Delaware
	Everett Charles Technologies LLC	Delaware
	Credence Capital Corporation	California
	Xcerra International Inc. (8)	Delaware
	Credence International Ltd. (9)	British Virgin Islands
	LTX-Credence Systems KK	Japan
	Credence Semiconductor Test System (Shanghai) Co., Ltd.	China
	Xcerra (Thailand) Company Limited	Thailand
	Credence Systems (M) Sdn BhD	Malaysia
	Everett Charles Technologies Board Test Manufacturing Ltd Co.Hungary	Hungary
	Credence Systems (UK) Limited	United Kingdom
	LTX-Credence Armenia L.L.C.	Republic of Armenia
	Everett Charles Technologies Mexico, S. de R.L. de C.V.	Mexico
(5) LTX-Credence (Deutschland) GmbH owns the following subsidiaries:
	atg-Luther & Maelzer GmbH	Germany
	Multitest GmbH	Germany
	atg-Luther & Maelzer Asia Ltd.	Taiwan
	Multitest elektronische Systeme GmbH	Germany
(6) LTX Asia International, Inc. owns the following subsidiaries:
	LTX (Shanghai) Co., Ltd.	China
(7) LTX-Credence Sdn BhD. owns the following subsidiaries:
	Multitest Electronic Systems (Philippines) Corporation	Philippines
	Multitest Electronic Systems (Penang) Sdn. Bhd.	Malaysia
(8) Xcerra International Inc. owns the following subsidiaries:
	Credence Systems Korea Ltd.	South Korea
(9) Credence International Ltd. owns the following subsidiaries:
	Credence Malta Limited	Malta
	LTX-Credence Singapore Pte Ltd.	Singapore
	NPTest de Costa Rica SA.	Costa Rica
	Test Solutions (Suzhou) Co., Ltd.	China
	Everett Charles Technologies (Shenzhen) Limited	China