Exhibit 21

DANA CORPORATION
Consolidated Subsidiaries
As of December 31, 2003

Dana Corporation
4500 Dorr Street
Toledo, Ohio 43615

UNITED STATES
Dana Risk Management Services, Inc.					Ohio
Dana World Trade Corporation					Delaware
DTF Trucking, Inc.					Delaware
Flight Operations, Inc.					Delaware
Dana International Finance Inc.					Delaware
Dana International Limited					Delaware
Krizman International, Inc.					Delaware
Reinz Wisconsin Gasket Co.					Delaware
Victor Reinz Valve Seals LLC					Indiana
Wix Filtration Media Specialists, Inc.					Delaware
	Wix-Helsa Company				Delaware
Dana Technology, Inc.					Michigan
DSA of America, Inc.					Michigan
Spicer Heavy Axle & Brake, Inc.					Michigan
Glacier Vandervell, Inc.					Michigan
	Glacier Daido America, LLC				Ohio
Dandorr L.L.C					Delaware
Spicer Heavy Axle Holdings, Inc.					Michigan
Torque-Traction Technologies, Inc.					Ohio
Torque-Traction Integration Technologies, Inc.					Ohio
Torque-Traction Manufacturing Technologies, Inc.					Ohio
Dana Asset Funding LLC					Delaware
Dana Realty Funding LLC					Delaware
Dana Automotive Aftermarket, Inc.					Delaware
Dana Global Holdings, Inc.					Delaware
	Dana International Holdings, Inc.				Delaware
		Dana Investments (Barbados) SRL			Barbados
		Dana Canada Limited			Canada
		Dana Canada Holding Co.			Canada
			Brake Parts Canada, Inc.		Canada
			Dana Canada Limited Partnership		Canada
				Dana Canada Corporation	Canada
		Dana Investment GmbH			Germany
			Dana Automotive Systems GmbH		Germany
			Dana GmbH		Germany
			Dana Holding GmbH		Germany
				Reinz-Dichtungs-GmbH & Co KG	Germany
				M. Friesen GmbH	Germany
				Quinton Hazell Deutschland GmbH	Germany
				Spicer Off-Highway GmbH	Germany
				Spicer Gelenkwellenbau GmbH & Co KG	Germany
			Dana (Deutschland) Grundstucksverwaltung GmbH		Germany
			Spicer Gelenkwellenbau Verwaltungs GmbH		Germany
			DCC Leasing GmbH		Germany
			Dana Austria GmbH		Austria
	Automotive Brake Company Inc.				Delaware
		Brake Parts Inc.			Delaware
			Brake Parts Puerto Rico, Inc.		Puerto Rico
		Friction Inc.			Delaware
			Brake Systems, Inc.		Delaware
			EPE, Inc.		California

1

		Prattville Mfg., Inc.		Delaware
Beck/Arnley Worldparts Corp.				Delaware
Brake Realty Inc.				Delaware
Echlin-Ponce, Inc.				Delaware
Friction Materials, Inc.				Massachusetts
Iroquois Tool Systems, Inc.				Pennsylvania
Lipe Corporation				Delaware
	Lipe Rollway Mexicana S.A. de C.V.			Mexico
Midland Brake, Inc.				Delaware
PAH Mexico Inc.				Delaware
W.M. Holding Company, Inc.				Delaware
EFMG LLC				Delaware
ERS LLC				Michigan
United Brake Systems Inc.				Delaware
Grupo Echlin Automotriz, S.A. de C.V.				Mexico
	Producciones Automotrices, S.A. de C.V.			Mexico
	Echlin Comercial, S.A. de C.V.			Mexico
	Balatas American Brakebloks, S.A. de C.V.			Mexico
	Echlin Mexicana, S.A. de C.V.			Mexico
	Frenos Lusac, S.A. de C.V.			Mexico
		Lusac Comfhia de Mexico, S.A. de C.V.		Mexico
		Itapsa, S.A. de C.V.		Mexico
Long de Mexico, S.A. de C.V.				Mexico
Candados Universales de Mexico, S.A. de C.V.				Mexico
	Echlin Industrias de Mexico, S.A. de C.V.			Mexico
Echlin Dominicana, S.A.				Dominican Republic
Echlin China Limited (Hong Kong)				Hong Kong
Echlin Taiwan Ltd.				Taiwan
Dana Investments UK Limited				United Kingdom
	Dana UK Holdings Limited			United Kingdom
		Echlin (Southern) Holding Ltd. (Jersey)		United Kingdom
	Dana Holdings Limited			United Kingdom
		Dana Spicer Europe Ltd.		United Kingdom
			Dana Limited	United Kingdom
		Dana Spicer Limited		United Kingdom
		Dana Commercial Credit (UK) Limited		United Kingdom
			Dana Capital Limited	United Kingdom
			Dana Commercial Credit (June) Limited	United Kingdom
			Dana Commercial Credit (September) Limited	United Kingdom
			Stieber Formsprag Limited	United Kingdom
		Dana UK Pension Scheme Limited		United Kingdom
		Dana Manufacturing Group Pension Scheme Limited		United Kingdom
		Dana UK Common Investment Fund Limited		United Kingdom
	Echlin Europe Limited			United Kingdom
		Quinton Hazell Plc		United Kingdom
			Supra Group Limited	United Kingdom
			QH Pension Trustee Limited	United Kingdom
			Quinton Hazell Belgium SA	Belgium
			Quinton Hazell Nederland B.V	Netherlands
			Quinton Hazell Polska Sp. zo.o	Poland
			Quinton Hazel Espana S.A.	Spain
			Dana Automotive (Ireland) Limited	Ireland
			Moprod (Ireland) Limited	Ireland
			Quinton Hazell Limited	Ireland
		Automotive Motion Technology Limited		United Kingdom
			Dana Emerson Actuator Systems LLP	United Kingdom
			Dana Emerson Actuator Systems (Technology) LLP	United Kingdom
		Dana Automotive Limited		United Kingdom
			Hobourn Group Pension Trust Company Limited	United Kingdom
			SU Pension Trustee Limited	United Kingdom
	Whiteley Rishworth Ltd.			United Kingdom
		Motaproducts Automotive (Northern Ireland) Limited		United Kingdom
		Motaproducts Automotive Limited		United Kingdom
		Commercial Ignition Limited		United Kingdom
		Quinton Hazell Automotive Limited		United Kingdom

2

			Quinton Hazell (Far East) Limited		United Kingdom
			Echlin Automotive Systems Limited		United Kingdom
			WH Components Limited		United Kingdom
			Preferred Technical Group-CHA Limited		United Kingdom
			Hobourn Automotive Limited		United Kingdom
			SU Automotive Limited		United Kingdom
			Dana Law Department Limited		United Kingdom
			Hobourn Steering Ltd.		United Kingdom
			Hobourn Engineering Ltd.		United Kingdom
			Hobourn Technology Ltd.		United Kingdom
			Hobourn Plastics Ltd.		United Kingdom
			Hobourn Leasing Ltd.		United Kingdom
			Motor Hydraulics Ltd.		United Kingdom
			Vehicle Components Ltd.		United Kingdom
			Supra Automotive Ltd.		United Kingdom
			Supra Steering & Suspension Ltd.		United Kingdom
			Supra Steering Ltd.		United Kingdom
			Parts Mobile Ltd.		United Kingdom
			Dana Bedford 1 Limited		United Kingdom
			Dana Bedford 2 Limited		United Kingdom
				Dana Bedford 5 Limited	United Kingdom
			Dana Bedford 3 Limited		United Kingdom
			Dana Bedford 4 Limited		United Kingdom
			Driveline Specialist Limited		United Kingdom
	Echlin Argentina S.A.				Argentina
	Echlin Do Brasil Industria e Comercio Ltda.				Brazil
		Fanacif Products Argentina S.A.			Argentina
	Dana South Africa (Proprietary) Limited				South Africa
		Electron Seventeen (Prop.) Limited			South Africa
		Insom Investments (Prop.) Limited			South Africa
		Miclaric Investments (Prop.) Limited			South Africa
	Fanacif S.A				Uruguay
	Arvis S.R.L				Uruguay
	Inversora Sabana, S.A.				Venezuela
	Echlin de Venezuela C.A				Venezuela
		Echlin de Colombia Ltda.			Colombia
Diamond Financial Holdings, Inc.					Delaware
	Findlay Properties, Inc.				Ohio
	Ottawa Properties, Inc.				Michigan
	Shannon Properties, Inc.				Delaware
		First Shannon Realty of North Carolina, Inc.			North Carolina
	Summey Building Systems, Inc.				North Carolina
	Dana Credit Corporation				Delaware
		Farnborough Properties Partners I Limited			Delaware
		Farnborough Properties Partners II Limited			Delaware
		Farnborough Properties Partners III Limited			Delaware
		Farnborough Properties Partners IV Limited			Delaware
		Dana Commercial Credit Corporation			Delaware
			Camotop Five Corporation		Delaware
			CCD Air Ten, Inc.		Delaware
			CCD Air Eleven, Inc.		Delaware
			CCD Air Twelve, Inc.		Delaware
			CCD Air Thirteen, Inc.		Delaware
			CCD Air Fourteen, Inc.		Delaware
			CCD Air Twenty, Inc.		Delaware
			CCD Air Twenty-One, Inc.		Delaware
			CCD Air Twenty-Two, Inc.		Delaware
			CCD Air Thirty, Inc.		Delaware
			CCD Air Thirty-Two, Inc.		Delaware
			CCD Air Thirty-Three, Inc.		Delaware
			CCD Air Thirty-Four, Inc.		Delaware
			CCD Air Thirty-Five, Inc.		Delaware
			CCD Air Thirty-Six, Inc.		Delaware
			CCD Air Thirty-Seven, Inc.		Delaware
			CCD Air Thirty-Eight, Inc.		Delaware

3

CCD Air Thirty-Nine, Inc.		Delaware
CCD Air Forty, Inc.		Delaware
CCD Air Forty-One, Inc.		Delaware
	Rochester FSC, Ltd.	Bermuda
CCD Air Forty-Two, Inc.		Delaware
CCD Air Forty-Four, Inc.		Delaware
CCD Airway One, Inc.		Delaware
CCD Rail Two, Inc.		Delaware
CCD Rail Three, Inc.		Delaware
CCD Rail Five, Inc.		Delaware
CCD Water One, Inc.		Delaware
CCD Water Three, Inc.		Delaware
Comprehensive Asset Services, Inc.		Delaware
Dana Business Credit Corporation		Delaware
	Dana Commercial Finance Corporation	Delaware
Dana Fleet Leasing, Inc.		Delaware
DCC Company 102, Inc.		Delaware
DCC Franchise Services, Inc.		Delaware
DCC Leasing Corporation, Inc.		Delaware
DCC Project Finance Three, Inc.		Delaware
	DCC Linden, Inc.	Delaware
DCC Project Finance Four, Inc.		Delaware
DCC Project Finance Five, Inc.		Delaware
DCC Project Finance Six, Inc.		Delaware
DCC Project Finance Ten, Inc.		Delaware
DCC Project Finance Eleven, Inc.		Delaware
	Washington 10 Gas Holdings, Inc.	Delaware
	Washington 10 Storage Corporation	Michigan
DCC Project Finance Twelve, Inc.		Delaware
DCC Project Finance Thirteen, Inc.		Delaware
DCC Project Finance Fourteen, Inc.		Delaware
DCC Project Finance Eighteen, Inc.		Delaware
DCC Project Finance Twenty, Inc.		Delaware
DCC Servicing, Inc.		Delaware
DCL Holding Company, Inc.		Delaware
	Camotop Two Corporation	Delaware
	Reherc, Inc.	Delaware
Energy Credit Corporation		Delaware
Energy Services Credit Corporation		Delaware
Energy Services Nevada, Inc.		Delaware
Iron Rhino, Inc.		Delaware
	Iron Rhino Construction Equipment, Inc.	Delaware
	Iron Rhino Industrial Equipment, Inc.	Delaware
	Iron Rhino Logistics, Inc.	Delaware
	Iron Rhino Material Handling, Inc.	Delaware
Isom & Associates, Inc.		Delaware
JVPro One, Inc.		Delaware
Kodiak Energy, Inc.		Delaware
Leased Equipment, Inc.		Delaware
Lease Recovery, Inc.		Delaware
Midwest Housing Investments J.V., Inc.		Delaware
Potomac Leasing Company		Delaware
REBAC, Inc.		Delaware
Rebacker One, Inc.		Texas
REBNEC Three, Inc.		Delaware
REBNEC Five, Inc.		Delaware
REBNEC Nine, Inc.		Delaware
ReDade, Inc.		Delaware
Redison, Inc.		Delaware
REFIRST, Inc.		Delaware
REFREEZE, Inc.		Delaware
REHAT, Inc.		Delaware
RENAT, Inc.		Delaware
RENOVO One, Inc.		Delaware
RENOVO Three, Inc.		Delaware

4

		RENOVO Five, Inc.		Delaware
		RENOVO Seven, Inc.		Delaware
		RENOVO Nine, Inc.		Delaware
		RENOVO Eleven, Inc.		Delaware
		RENOVO Thirteen, Inc.		Delaware
			Letovon Rosehill One Pty Limited	Australia
			Letovon Rosehill Two Pty Limited	Australia
			Letovon St. Kilda One Pty Limited	Australia
			Letovon St. Kilda Two Pty Limited	Australia
		ReSun, Inc.		Delaware
		RETRAM, Inc.		Delaware
		Seismiq, Inc.		Delaware
		Shannon Supermarket Investors, Inc.		Delaware
		STSN, Inc.		Delaware
		DCC Canada Inc.		Canada
		Shannon Canada Inc.		Canada
		Rock Energy Limited		Gibraltar
		Five Star Piccadilly Limited		Jersey
		Camotop One Corporation		Delaware
		CCD Air Four, Inc.		Delaware
		CCD Air Five, Inc.		Delaware
		CCD Air Seven, Inc.		Delaware
		CCD Air Eight, Inc.		Delaware
		CCD Air Nine, Inc.		Delaware
		CCD Air Forty-Three, Inc.		Delaware
		CCD Airway Two, Inc.		Delaware
		CCD Rail One, Inc.		Delaware
		CCD Rail Four, Inc.		Delaware
		CCD Water Two, Inc.		Delaware
		DCC Fiber, Inc.		Delaware
		DCC Project Finance Seven, Inc.		Delaware
		DCC Project Finance Eight, Inc.		Delaware
		DCC Project Finance Fifteen, Inc.		Delaware
		DCC Project Finance Sixteen, Inc.		Delaware
		DCC Project Finance Nineteen, Inc.		Delaware
		DCC Spacecom Two, Inc.		Delaware
		DCC Vendorcom, Inc.		Delaware
		JVQ Capital One, Inc.		Delaware
		Provicar, Inc.		Delaware
		Rebaker Two, Inc.		Delaware
		REBNEC One, Inc.		Delaware
		REBNEC Two, Inc.		Delaware
		REBNEC Four, Inc.		Delaware
		REBNEC Six, Inc.		Delaware
		REBNEC Ten, Inc.		Delaware
		REBNEC Twelve, Inc.		Delaware
		Recap, Inc.		Delaware
		Rehold, Inc.		Delaware
		RENOVO Two, Inc.		Delaware
		RENOVO Four, Inc.		Delaware
		RENOVO Six, Inc.		Delaware
		RENOVO Eight, Inc.		Delaware
		RENOVO Twelve, Inc.		Delaware
		RERSEY, Inc.		Delaware
		RESAMM, Inc.		Delaware
		Northavon Investments Limited		Jersey
Dorr Leasing Corporation				Delaware
	CCD Air, Fifty LLC			Delaware
Automotive Controls Corp.				Connecticut
	Auto Parts Acquisition LLC			Delaware
BWD Automotive Corporation				Delaware
Long USA LLC				Texas
	Long Automotive LLC			Delaware
	Long Cooling LLC			Delaware
Pacer Industries, Inc.				Missouri

5

Ristance Corporation			Indiana
Engine Controls Distribution Services, Inc.			Delaware
Coupled Products, Inc.			Delaware
Hose & Tubing, Inc.			Delaware
Dana Emerson Actuator Systems LLC			Delaware
	Dana Emerson Actuator Systems s.r.o		Slovakia
Tecnologia de Mocion Controlada S.A. de C.V.			Mexico
Dana Heavy Axle Mexico S.A. de C.V.			Mexico
PTG Mexico, S. de R.L. de C.V.			Mexico
	PTG Servicios, S. de R.L. de C.V.		Mexico
Wrenford Insurance Company Limited			Bermuda
Dana Foreign Sales Corporation			U.S. Virgin Islands
Dana Australia (Holdings) Pty. Ltd.			Australia
	Dana Australia Pty. Ltd.		Australia
		Spicer Axle Structural Components Australia Pty. Ltd.	Australia
		Spicer Axle Australia Pty Ltd.	Australia
		Dana Australia Trading Pty. Ltd.	Australia
	Dana New Zealand, Ltd.		New Zealand
	Gearmax (Pty) Ltd.		South Africa
Dana (Wuxi) Technology Co. Ltd.			China
Dana Hong Kong Limited			Hong Kong
Kentning Industries Limited			Hong Kong
P.T. Spicer Indonesia			Indonesia
PT Spicer Axle Indonesia			Indonesia
Dana Japan, Ltd.			Japan
Dana Korea Co. Ltd.			Korea
Spicer Philippines Manufacturing Co.			Philippines
ROC — Spicer Ltd.			Taiwan
	ROC Spicer Investment Co. Ltd.		British Virgin Islands
		Shenyang Spicer Driveshaft Corporation Limited	China
		Fujian Spicer Drivetrain System Co., Ltd.	China
Dantean (Thailand) Company, Limited			Thailand
Dana Spicer (Thailand) Limited			Thailand
Dana Belgium N.V			Belgium
	Spicer Off-Highway Belgium N.V		Belgium
Long Manufacturing Czech Republic			Czech Republic
Dana Chassis Systems Limited			United Kingdom
Dana SAS			France
	Perfect Circle Europe S.A.		France
		Societe de Reconditionnement Industriel de Moteurs S.A.	France
	Spicer France SarL		France
	Glacier Vandervell SAS		France
	Nobel Plastiques S.A.		France
		Nobel Plastiques Iberica S.A.	Spain
	Quinton Hazell SarL		France
		Quinton Hazell France SARL	France
Spicer India Limited			India
Dana India Private Limited			India
Dana Italia, SpA			Italy
	Spicer Italcardano SpA		Italy
	Quinton Hazell Italia SpA		Italy
D.E.H. Holdings SARL			Luxembourg
	Dana Finance (Ireland) Limited		Ireland
Dana Europe Holdings B.V			Netherlands
Wix Filtron Sp. zo.o			Poland
Dana Automocion, S.A.			Spain
	Spicer Ayra Cardan S.A.		Spain
Spicer Nordiska Kardan AB			Sweden
Dana Europe S.A.			Switzerland
Glacier Tribometal Slovakia a.s			Slovakia
Dana Holdings SRL			Argentina
	Dana Argentina S.A.		Argentina
		Dana San Juan S.A.	Argentina

6

		Dana San Luis S.A.	Argentina
		Farlock Argentina S.A.	Argentina
		Cerro de los Médanos S.A. I.C	Argentina
Transmissiones Homocineticas Argentina S.A.			Argentina
Spicer Ejes Pesados S.A.			Argentina
Dana Equipamentos Ltda.			Brazil
	Dana-Albarus, S.A. Industrial E Comercio		Brazil
		Pellegrino Distribuidora de Autopecas Ltda.	Brazil
		Albarus S.A. Comercial e Exportadora	Brazil
		UBALI S.A.	Uruguay
	Dana Industrial Ltda.		Brazil
		Suzuki Comercial Ltda.	Brazil
	Warner Electric do Brasil Ltda.		Brazil
Dana do Brasil Ltda.			Brazil
Industria De Ejes Y Transmissiones S.A.			Colombia
	Transejes Transmissiones Homocineticas de Colombia S.A.		Colombia
	Repsa S.A.		Colombia
	Transejes C.D. Ltda.		Colombia
	Transcar Ltda.		Colombia
	Transmotor Ltda.		Colombia
Talesol S.A.			Uruguay
C.A. Danaven			Venezuela
	Tuboauto, C.A		Venezuela
		Tubos Venzolanos, C.A	Venezuela
		T.S.P	Cayman Islands
		Blenville, S.A.	Panama
	Danaven Rubber Products, C.A		Venezuela
		Distribuidora S.H.F., C.A	Venezuela
		TRINASA, S.A.	Panama
	Asesoramiento Contable y Administrativo, S.A.		Venezuela
	Juntas Homocineticas Venzolanas		Venezuela
	Embargues Automotrices, S.A.		Venezuela
	MSP Ltd.		Cayman Islands
	Axlecay Limited		Cayman Islands
	JUNCAY		Cayman Islands
	Metalmechanic Equipment Supply S.A.		Panama
		Expo Service Corporation	Delaware

7