<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>5
<FILENAME>k75813exv21.txt
<DESCRIPTION>SUBSIDIARIES
<TEXT>
<PAGE>
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                                                                     EXHIBIT 21.

                         SUBSIDIARIES OF THE REGISTRANT

<TABLE>
<CAPTION>
                                                                                        State or Other
                                                                                        Jurisdiction of
                                                                                        Incorporation
         Name of Subsidiary                                                             or Organization
         ------------------                                                             ---------------

<S>                                                                                    <C>
         The Elco Corporation                                                           Ohio            (1)

         ELDISC Export Co. (100% owned by The Elco Corporation)                         Delaware        (1)

         Harvel Plastics, Inc. (85% owned by The Elco Corporation)                      Pennsylvania    (1)

         S.O. Realty, Inc. (formerly Seibert-Oxidermo, Inc.)                            Michigan        (1)

</TABLE>


(1)      Financial statements of subsidiary companies are included in the
         Consolidated financial statements.


</TEXT>
</DOCUMENT>