EXHIBIT 21

SUBSIDIARIES OF PALL CORPORATION

Pall Corporation owns 100% of the outstanding capital stock of those companies listed below, except where otherwise noted:

Name of Company	State or Other Jurisdiction of Incorporation
Medsep Corporation		Delaware
Pall Acquisition LLC		Delaware
Pall Aeropower Corporation		Delaware
Pall Biomedical, Inc.		Delaware
Pall Industrial Membranes LLC		Delaware
Pall International Corporation		Delaware
Pall Puerto Rico, Inc.		Delaware
Pall – PASS US, Inc.		Delaware
Russell Associates Inc.		Maryland
Gelman Sciences, Inc.		Michigan
Pall Austria Filter GmbH		Austria
Pall (Canada) Limited		Canada
Pall Do Brasil		Brazil
Pall Europe Limited (a)		England
Pall France S.A.		France
Pall Deutschland Beteiligungs GmbH		Germany
Pall Deutschland Holding GmbH & Co. KG Partnership (c)		Germany
Pall Italia S.R.L.		Italy
Gelman Ireland Ltd.		Ireland
Pall Netherlands B.V. (a), (d)		The Netherlands
PLLN C.V. Partnership (b), (d)		The Netherlands
Pall Norge AS		Norway
Pall Espana S.A.		Spain
Pall Norden AB		Sweden
Pall (Schweiz) A.G.		Switzerland
Argentaurum A.G.		Switzerland
Pall Asia International Ltd.		Hong Kong
Pall India Private Ltd.		India
PT Pall Filtration Indonesia		Indonesia
Nihon Pall Ltd.		Japan
Pall New Zealand Limited		New Zealand
Pall Filtration Pte. Ltd.		Singapore
Pall Singapore Taiwan Branch Holding Company Pte. Ltd.		Singapore
Pall Korea Ltd.		South Korea
Pall Corporation Filtration and Separations (Thailand) Ltd.		Thailand

(a)	Contributed to PLLN C.V. a Netherlands Partnership
(b)	General Partner: Pall-PASS US, Inc.; Limited Partner: Pall Corporation
(c)	General Partner: Pall Deutschland Beteiligungs GmbH; Limited Partner: Pall Corporation
(d)	On July 28, 2006, PLLN C.V. sold approximately 79% of its interest in Pall Europe Limited to Pall Netherlands B.V.

All subsidiaries listed above are included in the Company’s consolidated financial statements. The list does not include inactive subsidiaries.