EXHIBIT 21

NEWELL RUBBERMAID INC. AND SUBSIDIARIES
SIGNIFICANT SUBSIDIARIES

	STATE OR JURISDICTION OF
NAME	ORGANIZATION
Berol Corporation	Delaware
Berol Pen Company	North Carolina
Brickhouse Collection Company	Delaware
Calphalon Corporation	Ohio
Ember Investment Corporation	Delaware
Furth Corporation	Delaware
Goody Products, Inc.	Delaware
Graco Children’s Products Inc.	Delaware
Irwin Industrial Tool Company	Delaware
Loral Corporation	Delaware
Marsty Holdings Inc.	Delaware
Marsty L.L.C	Delaware
Newell Finance Company	Delaware
Newell Investments Inc.	Delaware
Newell Operating Company	Delaware
Newell Rubbermaid Finance LLC	Delaware
Newell Window Furnishings, Inc.	Delaware
NRI Insurance Company	Vermont
Rubbermaid Europe Holding Inc.	Delaware
Rubbermaid Incorporated	Ohio
Rubbermaid Texas Limited	Texas
Rubfinco Inc.	Delaware
Sanford Brands Venezuela, L.L.C.	Delaware
Sanford, L.P.	Illinois
Terbal Corporation	Delaware
Irwin Industrial Tool Company Pty. Ltd.	Australia
Newell Australia Pty. Ltd.	Australia
DYMO BVBA	Belgium
DYMO Finance SPRL	Belgium
DYMO Holdings SPRL	Belgium
Irwin Industrial Tool Ferramentas do Brasil Ltda.	Brazil
Newell Industries Canada Inc.	Canada
NR Capital Co.	Canada
NR Investment Co.	Canada
Newell Rubbermaid Caymans Holding Co.	Cayman Islands
Sanford Colombia S.A.	Colombia
Irwin Industrial Tool Company A/S	Denmark
Newell Investments France SAS	France
Reynolds SAS	France
Sanford Ecriture SAS	France
Waterman SAS	France
Irwin Industrial Tools GmbH	Germany
Sanford GmbH	Germany
Sanford Italy S.r.l.	Italy
Mirado SA	Luxembourg
Newell Luxembourg Finance S.a.r.l.	Luxembourg
Newell Mauritius Holding Company	Mauritius

	STATE OR JURISDICTION OF
NAME	ORGANIZATION
Comercial Berol, S. de R.L. de C.V.	Mexico
Newell Rubbermaid Nederland B.V.	Netherlands
Newell Tools Netherlands B.V.	Netherlands
Newell Rubbermaid Poland SA	Poland
Newell International Finance Co.	Scotland
Newell (1995)	United Kingdom
Newell Holdings Limited	United Kingdom
Newell Limited	United Kingdom
Parker Pen Company	United Kingdom
Parker Pen Holdings	United Kingdom
Polyhedron Holdings Limited	United Kingdom
Sanford Brands Venezuela	Venezuela