EXHIBIT 21.1

Subsidiaries of Flexsteel Industries, Inc.

· DMI Sourcing Company, LLC (Kentucky)

· Flexsteel Business Consulting (Shenzhen) Co. Ltd.

· Flexsteel Hong Kong Limited

· Home Styles Furniture Co., Ltd. (Thailand) (99.99% interest)

· Representative Office of DMI Sourcing Company, LLC in Ho Chi Minh City (Vietnam)

· Representative Office of Flexsteel Industries, Inc. in Ho Chi Minh City (Vietnam)

· Desert Dreams, Inc. (Iowa)

o Shelf Company No. 74 (Mexico)