Exhibit 21

SUBSIDIARIES

At December 30, 2006, the Company owned the following subsidiaries:

			PERCENT
	STATE OR JURISDICTION OF		OF
SUBSIDIARIES	INCORPORATION		OWNERSHIP
Carlon Chimes Co.		Delaware		100
Lamson & Sessions Ltd.		Ontario, Canada		100
LMS Asia Limited		Hong Kong		100
Dimango Products Corporation		Michigan		100
Pyramid Industries II, Inc.		Delaware		100