EXHIBIT 21

NEWELL RUBBERMAID INC. AND SUBSIDIARIES
SIGNIFICANT SUBSIDIARIES

	STATE OR JURISDICTION OF
NAME	ORGANIZATION
Berol Corporation	Delaware
Calphalon Corporation	Ohio
Goody Products, Inc.	Delaware
Graco Children’s Products, Inc.	Delaware
Imaco, Inc.	North Carolina
Irwin Industrial Tool Company	Delaware
The Little Tikes Company	Ohio
LJT Industries, Inc.	Georgia
Marsty Holdings, Inc.	Delaware
Marsty LLC	Delaware
Newell Bloomsbury Co.	New Jersey
Newell Finance Co.	Delaware
Newell Holdings Spain, Inc.	Delaware
Newell Investments Inc.	Delaware
Newell Ireland Finance, LLC	Illinois
Newell Operating Company	Delaware
Newell Window Furnishings, Inc.	Delaware
Rubbermaid Europe Holding Inc.	Delaware
Rubbermaid Incorporated	Ohio
Rubbermaid Texas Limited	Texas
Rubfinco Inc.	Delaware
Sanford Investment Company	Delaware
Sanford L.P.	Illinois
Sanford Brands Venezuela L.L.C.	Delaware
Irwin Industrial Tool Company Pty, Ltd.	Australia
Newell Australia Pty, Ltd.	Australia
Dymo Holdings SPRL	Belgium
Newell Holdings Brasil Ltda.	Brazil
Irwin Industrial Tool Ferramentas do Brasil, Ltda.	Brazil
Newell Industries Canada Inc.	Canada
NR Capital Co.	Canada
NR Investment Co.	Canada
Newell Sanford S.A.	Colombia
Berol Pen Company	North Carolina
Ember Investment Corporation	Delaware
Furth Corporation	Delaware
Loral Corporation	Delaware
Terbal Corporation	Delaware
Newell Rubbermaid Caymans Finance Co.	Cayman Islands
Irwin Industrial Tool Company A/S	Denmark
Newell Investments France SAS	France
Newell Rubbermaid SARL	France
Newell SAS	France
Newell Window Fashions France SA	France
Rubbermaid France SAS	France
Rubbermaid France SNC	France
Rubbermaid/Irwin Europe SAS	France
Sanford Ecriture SAS	France

	STATE OR JURISDICTION OF
NAME	ORGANIZATION
Waterman SAS	France
Gardinia Home Décor GmbH	Germany
Irwin Industrial Tools GmbH	Germany
Sanford GmbH	Germany
Newell Ireland	Ireland
Newell Window Fashions Italy SRL	Italy
Sanford Italy SRL	Italy
Newell Luxembourg Finance SARL	Luxembourg
Newell Rubbermaid Luxembourg SARL	Luxembourg
Newell Mauritius Holding Company	Mauritius
Amerock Hardware Systems de Mexico	Mexico
Berol S. de R.L. de C.V.	Mexico
Comercial Berol S. de R.L. de C.V.	Mexico
Newell Window Furnishings de Mexico	Mexico
Rubbermaid de Mexico S.A. de C.V.	Mexico
Newell Rubbermaid Nederland BV	Netherlands
Newell Rubbermaid Shared Services Europe	Netherlands
Newell Tools Netherlands BV	Netherlands
Rubbermaid BV	Netherlands
Newell Rubbermaid Poland S.A.	Poland
Newell Iberia SA	Spain
Sanford Stationery Company Limited	Thailand
Berol Limited	United Kingdom
Newell Holdings Limited	United Kingdom
Newell Limited	United Kingdom
Newell (1995) Limited	United Kingdom