Exhibit No. 21 (1)

SUBSIDIARIES OF THE REGISTRANT

Effective as of March 14, 2008

Name		Jurisdiction
American Biltrite (Canada) Ltd.		Canada
	200 Bank Street
Sherbrooke, Quebec J1H 4K3
	also doing business in Canada
	as Produits American Biltrite Ltee
American Biltrite Far East, Inc.		Delaware
	57 River Street
Wellesley Hills, Massachusetts 02481
Majestic Jewelry, Inc.		Delaware
	57 River Street
Wellesley Hills, Massachusetts 02481
Ocean State Jewelry, Inc.		Rhode Island
	57 River Street
Wellesley Hills, Massachusetts 02481
K&M Associates L.P.		Rhode Island
	425 Dexter Street
Providence, Rhode Island 02907
Aimpar, Inc.		New York
	57 River Street
Wellesley Hills, Massachusetts 02481
ABTRE, Inc.		Tennessee
	57 River Street
Wellesley Hills, Massachusetts 02481

Ideal Tape Co., Inc.		Delaware
	1400 Middlesex Street
Lowell, Massachusetts 01851
American Biltrite Intellectual Properties, Inc.		Delaware
	103 Foulk Road,  Suite 200
Wilmington, Delaware 19803
K & M Trading (H.K.) Limited		Hong Kong
	20F Alexandra House
	16-20 Chater Road
Central Hong Kong
Congoleum Corporation		Delaware
	3500 Quakerbridge Road
Mercerville, New Jersey 08619
ABItalia, Inc.		Delaware
	57 River Street
Wellesley Hills, Massachusetts 02481
Abimex, LLC		Delaware
	57 River Street
Wellesley Hills, Massachusetts 02481
ABIcan, Ltd.		Canada
	1 Laird Road
Toronto, Canada M4G   3S8
K&M Legendary Services, Inc.		Delaware
	425 Dexter Street
Providence, Rhode Island 02907
425 Dexter Associates, L.P.		Rhode Island
	425 Dexter Street
Providence, Rhode Island 02907